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Practical manual for VAT 2022.

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

Article 15 of Royal Decree-Law 6/2022 approves an extraordinary discount on the sale price to the public of certain energy products and additives, acquired between 1 April and 31 December 2022 at facilities for supplying fuels and retail fuels or companies that carry out direct sales to end consumers.

This bonus will be paid by discounting the sale price to the public, including taxes, equivalent to the amount of the bonus, which must be applied in each supply to the aforementioned facilities and companies.

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

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

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

You can view all the issues related to this extraordinary and temporary bonus at this link.