Following the publication of the 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 cogeneration facilities and temporarily reduces the rate of Value Added Tax applicable to deliveries, imports and intra-community acquisitions of certain fuels that, effective from October 1, 2022, and valid until December 31, 2022, establishes a reduction, from 21% to 5%, in the tax rate ofVATwhich 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 check it out 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 check it out at the following link: VAT tax rates .