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New regulations 2026

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Royal 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.

Final Provision Two of Royal Decree-Law 10/2026 includes an amendment to Article 42 of Royal Decree-Law 7/2026, of March 20, to clarify the application of Value Added Tax rates to certain deliveries, imports and intra-community acquisitions of energy products, to avoid any doubts about the interpretation of the original wording, without this implying a modification of its content:

  • It is noted that the 10% rate applies to the delivery of electricity from power contracts equal to or less than 10kW.

  • The terms "gasoline, diesel and biofuels intended to be used as fuel" are removed, leaving only the definition of the products to which the 10% applies, based on the headings of article 50 of Law 38/1992, since some may have a use as fuel.

Real Decreto-ley 10/2026, de 28 de abril,

por el que se aprueban medidas tributarias urgentes y otras medidas de apoyo en respuesta a los daños causados a las víctimas de siniestros de la DANA y otras situaciones de emergencia.