Tax settlement and payment
Find out about tax obligations for the settlement and payment of the tax.
Tax rate
In general, the tax rate in Article 99.1 of the Excise Tax Law is 5.11269632%.
However, for taxable events occurring between March 22 and May 31, 2026 (both inclusive), This type was reduced from 5.11269632% at 0.5 percent as a consequence of the entry into force of Royal Decree-Law 7/2026, of March 20, approving the Comprehensive Response Plan to the Crisis in the Middle East.
On the other hand, the tax rate of article 99.2 of the Excise Tax Law is 0.5 euros per megawatt-hour (if the electricity is intended for industrial uses because it is carried out at high voltage or in industrial plants or installations) or 1 euro per megawatt-hour (if the electricity is intended for other uses).