5 percent tax rate

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

This rate shall also apply to electricity supply contracts whose holders are recipients of the social voucher and are also recognised as severely vulnerable or severely vulnerable at risk of social exclusion, during the period referred to in the previous paragraph, regardless of the wholesale market price of electricity.

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

From 1 October 2022 until 31 December 2022, the rate of 5 per cent is established for deliveries, imports and intra-Community acquisitions of briquettes and pellets from biomass and firewood.