Frequently asked questions about the temporary energy tax

Law 38/2022, of December 27, for the establishment of temporary taxes on energy and credit institutions and financial credit institutions and by which the temporary solidarity tax on large fortunes is created, and certain tax regulations are modified, published in the Official State Gazette on December 28, 2022, introduces into our legal system, among other figures, two new temporary taxes: the temporary energy tax and the temporary tax on credit institutions and financial credit establishments.

The temporary energy tax has the legal nature of non-tax public patrimonial benefit and will be governed by the provisions of Law 38/2022, of December 27, and additionally by the provisions of Law 47/2003, of November 26, General Budget, and Law 58/2003, of December 17, General Tax, as well as by the regulatory norms issued in development thereof.