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Temporary reduction of the VAT rate applicable to supplies, imports and intra-Community acquisitions of certain fuels

Royal Decree-Law 17/2022, of 20 September, has been published, adopting urgent measures in the field of energy, in the application of the remuneration system to cogeneration facilities and temporarily reducing the rate of Value Added Tax applicable to deliveries, imports and intra-Community acquisitions of certain fuels.

With effect from 1 October 2022 and valid until 31 December 2022, a 5 percent rate of value added tax shall be applied to the supply, import and intra-Community acquisition of natural gas and briquettes and pellets from biomass and to wood for firewood.

Real Decreto-ley 17/2022, de 20 de septiembre,

por el que se adoptan medidas urgentes en el ámbito de la energía, en la aplicación del régimen retributivo a las instalaciones de cogeneración y se reduce temporalmente el tipo del Impuesto sobre el Valor Añadido aplicable a las entregas, importaciones y adquisiciones intracomunitarias de determinados combustibles.