RD12/2021 of June 24, 2021 is approved, by which urgent measures are adopted in the field of energy taxation, in matters of energy generation and for management of the regulation fee.
An exceptional and temporary reduction in the VAT tax rate from 21% to 10%, which falls on all components of the contract, is established exceptionally and temporarily for electricity contracts with rates with the contracted power term not exceeding 10 kW. electric bill.