5 percent tax rate

From July 1, 2022 to December 31, 2022, the 5 percent rate is established for electric energy contracts whose fixed term power does not exceed 10 kW, when the average monthly price of the wholesale market in the month prior to billing has exceeded €45/MWh.

This type will also apply to electricity supply contracts whose holders are recipients of the social bonus, and also have recognized status as severely vulnerable or severely vulnerable at risk of social exclusion, during the period referred to in the previous paragraph, with independence of the electricity price of the wholesale market.

From October 1, 2022 to December 31, 2022, the 5 percent rate is established for intra-community deliveries, imports and acquisitions of natural gas.

From October 1, 2022 to December 31, 2022, the 5 percent rate is established for intra-community deliveries, imports and acquisitions of briquettes and pellets from biomass and firewood.