Extraordinary measures in the Tax on the Value of Electricity Production provided for in Royal Decree-Law 25/2026, of September 29, which adopts and extends certain measures within the framework of the Comprehensive Response Plan to the Crisis in the Middle East.

Pursuant to Article 22 of Royal Decree-Law 25/2026, of September 29 and effective from January 1, 2028, a paragraph 6 is added to Article 10 of Law 15/2012, of December 27, on tax measures for energy sustainability, which establishes that taxpayers will not have to self-assess the tax or make installment payments when the applicable tax rate is 0 percent.