Following the publication of Royal Decree-Law 17/2022, of September 20 , which adopts urgent measures in the field of energy, in the application of the remuneration regime to facilities of cogeneration and the rate of Value Added Tax applicable to intra-community deliveries, imports and acquisitions of certain fuels is temporarily reduced, with effect from October 1, 2022 and valid until December 31, 2022 , establishes a reduction, from 21% to 5% , in the tax rate of VAT that falls on:

1. The VAT News section of the Electronic Headquarters of the Tax Agency has been updated to inform about this regulatory modification.

   You can consult it at the following link: Updates on VAT regulations 2022 .

2. The table of VAT tax rates published on the Electronic Headquarters of the Tax Agency has been updated.

   You can consult it at the following link: VAT tax rates .