Special Electricity Tax
With effect from June 26, 2022, by virtue of article 17 of RDL 11/2022, of June 25, the application of the reduced tax rate of 0.5% in the Special Tax on Electricity has been extended (replacing of the tax rate of 5.11269632%) for the entire year 2022:
“The application of the tax rate of 0.5 percent of the Special Tax on Electricity established in the sixth Additional Provision of Royal Decree-Law 17/2021, of September 14, on urgent measures to mitigate the impact of price escalation of natural gas in the retail gas and electricity markets, is extended until December 31, 2022”
por el que se adoptan y se prorrogan determinadas medidas para responder a las consecuencias económicas y sociales de la guerra en Ucrania, para hacer frente a situaciones de vulnerabilidad social y económica, y para la recuperación económica y social de la isla de La Palma.