Temporary reduction of the VAT rate applicable to intra-Community deliveries, imports and acquisitions of certain fuels
Royal Decree-Law 17/2022, of September 20, has been published, which adopts urgent measures in the field of energy, in the application of the remuneration regime to cogeneration facilities and temporarily reduces the tax rate on the Added Value applicable to intra-Community deliveries, imports and acquisitions of certain fuels.
With effect from October 1, 2022 and valid until December 31, 2022, the 5 percent rate of Value Added Tax will be applied to intra-community deliveries, imports and acquisitions of natural gas and briquettes and pellets from biomass and wood for firewood.
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.