From March 22, 2026, until June 30, 2026, the 10 percent rate will apply. VAT to certain deliveries, imports and intra-community acquisitions of electricity, natural gas, briquettes, pellets, firewood, gasoline, diesel and biofuels, under the terms established in Article 42 of Royal Decree-Law 7/2026, of March 20. The application in June will be conditional, in each case, on the evolution of the CPI of electricity, gas or fuels. During the period of validity of the measure, the use of the reduced VAT rate will be permitted on the affected items declared by the operator, the corresponding adaptation having been made in the area of ​​Special Taxes."

Provision 6544 of the Official State Gazette no. 71 of 2026.