Spanish tax measures in the area of energy for 2022

expertos-en, Taxation

Spanish tax energy

On Dec. 22 Royal Decree 29 / 2021 has passed new regulations in the area of energy to foment electric mobility, self- consumption and the deployment of renewable energies.

In relation to electric mobility, these regulations focus on one of the most critical aspects for its deployment which is the development of the infrastructures of public charging with the purpose of fomenting the acquisition and use of electric vehicles in long distance intercity travels. They also introduce another set of measures that contribute to the reduction of the costs of the final electricity bill.

While some of these measures are of a temporary nature, others respond to the “Strategic Project for the economic recover and transformation of Renewable energies, renewable hydrogen and storage”, approved by the Spanish Ministers Council on 14 Dec. 2021.

✔ Electric mobility:

In the tax area and in order to contribute to the deployment of charging points of electric vehicles, new tax reliefs have been approved in local taxes as follows:

  1. Local tax on property (“IBI”): Local rules can approve a tax relief of up to 50% of this tax in favour of real estate properties that have installed charging points for electric vehicles, subject to obtaining the corresponding homologation from the Public Administration.
  2. Business tax (“IAE”): Local rules can approve a tax relief of up to 50% of this tax quote for taxpayers subject to the municipal quote and that have installed charging points for electric vehicles in premises used for the business activity.
  3. Construction tax (“ICIO”): Local rules can approve a tax relief of up to 90% in favour of constructions or works needed to install charging points for electric vehicles.

    4. ✔ Reduction of costs of the final electricity bill.

    1. The temporary suspension of the Tax on the Production of Electric Energy is extended during the first 2022 quarter. This tax levies at 7% the production and introduction into the electric system. This tax exemption, that levies electric energy producers, will permit them offering more competitive prices that benefit end-consumers as they will reduce one of their operating costs.
    2. As a transitory measure, the application of the reduced 10% VAT rate shall be extended up to 30 April 2022 on all the components of the electrical bill for certain contracts with a power fixed term not exceeding 10 kW.
    3. The 10% VAT rate is also extended for supplies in favour of users benefiting from the social bonus, that also have the condition of severe vulnerable or in risk of social exclusion, irrespective of the electricity price in the wholesale market, while the Royal Decree remains in force.

      4. ✔ Special Tax on Electricity: this is a tax that levies the consumption of electricity. During the first 2022 four months, the minimum rates required by the EU Directive 2003 / 96 shall apply. This measure, that is now extended up the April 30, 2022, was established in an exceptional and transitory manner up to Dec. 31, reducing the rates from 5.11269632% to 0.5%.


      Publicado el 01-2022 por PBS