Tax on the value of Electrical Energy Production

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 suspension is extended of the Tax on the Value of Electrical Energy Production until June 30, 2022. Consequently, for the year 2022, the remuneration corresponding to the electricity incorporated into the system during the two years will not be taken into consideration to determine the tax base and the amount of the fractional payments of the Tax on the Value of Electrical Energy Production. first calendar quarters of the year