Note on how to document the extraordinary and temporary bonus on the final price of certain energy products.
(Articles 15 and 16 of Royal Decree-Law 6/2022, of March 29)
Article 15 of Royal Decree-Law 6/2022 approves an extraordinary bonus on the retail price of certain energy products and additives, purchased between on April 1 and June 30, 2022 in retail fuel and fuel supply facilities or to companies that make direct sales to final consumers.
This bonus will be made effective through a discount on the retail price, taxes included, equivalent to the amount of the bonus, which the aforementioned facilities and companies must apply to each supply.
Since April 15, 2022 , in the documents issued by retail fuel and fuel supply facilities or companies that make direct sales to final consumers for supplies to which apply this bonus must include at least one of the following information:
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The amount of the operation, distinguishing the price before applying the discount and after applying the bonus, as well as the amount of the bonus applied.
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Express reference to the application of the bonus included in Royal Decree-Law 6/2002.
RECOMMENDATIONS on how to include mentions of the bonus in the document to be issued upon supply:
EXAMPLE IN THE EVENT THAT A DISCOUNT OF 0.20 EUROS PER LITER APPRIES DIRECTLY FROM THE DIRECT SALES ESTABLISHMENT TO THE END CONSUMER:
For a gas station supply of 1 liter of gasoline with a retail price of 1.8 euros per liter (a price that DOES NOT include the wholesaler's discount of 0.05 euros per liter), it is recommended to include the following information in the document to be issued on the occasion of supply:
Option 1 : include mentions of the price before the discount, the price after the bonus and the amount of the bonus applied.
RRP | 1.80 |
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BONUS/DISCOUNT €0.20 | 0.20 |
TO TURN OFF | 1.60 |
TOTAL BONUS | 0.20 |
The VAT on this operation is (1.80/1.21) * 0.21 = 0.31 euros.
Option 2 : include an express reference to the application of the bonus included in RD-law 6/2022.
This express reference is free.
As an example, mentions can be made in one of the following ways:
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As additional information on the invoice: “You have obtained a bonus of 0.20 euros per liter, subsidized by the State according to RD-law 6/2022 of March 2022.”
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As a mention within the concept of retail price:
PVP - INCLUDED BONUS RD-law 6/2022 | 1.6 |
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