New regulations 2026

Tax measures of Royal Decree-Law 18/2026

The Royal Decree-Law 18/2026, of June 29, adopting certain measures within the framework of the Comprehensive Response Plan to the Crisis in the Middle East, was published in the Official State Gazette (BOE) on June 30.
Among the tax measures contained in this Royal Decree-Law, regarding VAT, the possibility is foreseen, in the event of an increase in gas and electricity prices, of resuming the reduction of this tax.
It is worth remembering that from June 1st, the VAT on gas and electricity went from 10 to 21%.

Tax Agency: Tax measures of Royal Decree-Law 18/2026

Real Decreto-ley 18/2026, de 29 de junio,

por el que se adoptan determinadas medidas en el marco del Plan Integral de Respuesta a la Crisis en Oriente Medio.(BOE, 30-junio-2026)

FollowingRoyal Decree-Law 10/2026, of April 28, approving urgent tax measures and other support measures in response to the damage caused to victims of DANA disasters and other emergency situations.