New regulations 2026

Royal Decree-Law 25/2026, of September 29, adopting and extending certain measures within the framework of the Comprehensive Response Plan to the Crisis in the Middle East.

The 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, is published in the Official State Gazette (BOE) on September 30.

Among the tax measures contained in this Royal Decree-Law, the VAT is reduced from 21% to 10% for the months of November and December 2026 on electricity supplies (consumers who have contracted a power less than or equal to 10 KW and recipients of the social bonus) and natural gas, briquettes and "pellets" from biomass and wood for firewood.

The tax reduction for the month of November is conditional upon the CPI for electricity and natural gas in September 2026 exceeding the CPI of September of the previous year by 15 points. While the VAT reduction in December is conditional on the CPI for electricity and natural gas in October 2026 exceeding the CPI of October of the previous year by 15 points.

New measures within the framework of the Comprehensive Crisis Response Plan for the Middle East Real Decreto-ley 25/2026, de 29 de septiembre,

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

FormerOrder HAC/1028/2026, of October 2, which regulates the public solution for electronic invoicing, in accordance with the provisions of the third final provision of Royal Decree 238/2026, of March 25, which develops the mandatory electronic invoicing system between businesses and professionals and which modifies the Regulation governing invoicing obligations, approved by Royal Decree 1619/2012, of November 30.FollowingRoyal 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.