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Practical Handbook VAT 2022

5.Extraordinary and temporary rebate on the final price of certain energy products

Article 15 of Royal Decree-Law 6/2022 approves an extraordinary rebate on the retail price of certain energy products and additives purchased between 1 April and 31 December 2022 at retail fuel supply installations or from companies making direct sales to final consumers.

This rebate will be paid by means of a discount on the retail price, including tax, equivalent to the amount of the rebate, to be applied to each supply by the aforementioned installations and companies.

From 15 April 2022, documents issued by retail fuel supply installations or undertakings making direct sales to final consumers for supplies to which this rebate applies must contain at least one of the following items of information:

  • The amount of the transaction, distinguishing the price before the discount and after the rebate, as well as the amount of the rebate applied.

  • Express reference to the application of the rebate provided for in the aforementioned Royal Decree-Law 6/2022.

You can consult this link for all questions related to this extraordinary and temporary bonus.