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VAT practical manual 2022.

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

Article 15 of Royal Decree-Law 6/2022 approves an extraordinary bonus on the retail price of certain energy products and additives, purchased between April 1 and December 31, 2022 at retail fuel and fuel supply facilities or from companies that make direct sales to end consumers.

This bonus will be made effective through a discount on the retail price, taxes included, equivalent to the amount of the bonus, which must be applied to each supply by the aforementioned facilities and companies.

From April 15, 2022, documents issued by retail fuel and fuel supply facilities or companies that make direct sales to end consumers for supplies to which this bonus applies must include at least one of the following information:

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

  • Express reference to the application of the bonus included in the aforementioned Royal Decree-Law 6/2022.

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