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New regulations 2026

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Royal Decree-Law 7/2026, of March 20, approving the Comprehensive Response Plan to the Crisis in the Middle East.

Royal Decree-Law 7/2026, of March 20, (Official State Gazette, March 21), which approves the Comprehensive Response Plan to the Crisis in the Middle East, establishes a series of tax measures, among which the following can be mentioned:

On an extraordinary and temporary basis until June 30, 2026, the applicable VAT rate is reduced from 21 to 10 percent:

  • Electricity contracts with a fixed power term of less than 10 kW and holders of electricity supply contracts who are recipients of the social bonus and, in addition, have recognized the condition of severely vulnerable or severely vulnerable at risk of social exclusion to alleviate situations of energy poverty of the most vulnerable consumers.

  • Natural gas, briquettes and pellets from biomass and firewood.

  • To fuels and combustibles.

However, as these are exceptional measures, the reductions in interest rates during June 2026 are subject to the evolution of the consumer price index for the products affected.

Real Decreto-ley 7/2026, de 20 de marzo,

por el que se aprueba el Plan Integral de Respuesta a la Crisis en Oriente Medio.