By Royal Decree-Law 10/2024, of December 23, a new temporary energy tax is created for 2025, which will be paid by certain companies considered main operators in energy sectors. This tax will have the legal nature of a non-tax public patrimonial benefit.

The amounts of the tax benefit and, where applicable, the advance payment thereof, shall be reduced by the amount of the provision of an unavailable reserve for the realization of strategic investments, under the conditions established in the regulation.

The payment obligation will arise on January 1, 2025 and must be satisfied within the first 20 calendar days of September 2025; An advance payment of 50 percent of the amount to be paid is planned, which would be deducted from the final settlement of said benefit and which must be paid during the first twenty calendar days of June 2025.