Special Electricity Tax

Through the thirty-sixth Final Provision of Royal Decree-Law 6/2022, of March 29, which adopts urgent measures within the framework of the National Plan to respond to the economic and social consequences of the war in Ukraine, the reduction is extended of the tax rate of the Special Tax on Electricity from 5.11269632% to 0.5% until June 30, 2022. Consequently, for the year 2022, the tax rate of the Special Tax on Electricity applicable to taxable events accrued between January 1 and June 30 is 0.5%.