Skip to content
BOE-A-2026-13760 ·25 June 2026 ·orden Low impact
Tax

Industrial companies: new regulation of the large energy consumer concept for the energy efficiency obligation system

Order TED/635/2026 regulates the concept of large energy consuming companies within the industrial sector for the accounting of final energy savings in the national energy efficiency obligation system. This regulation transposes Annex V of Directive (EU) 2023/1791 and amends Art. 14.9 of Order TED/815/2023, with retroactive effects from 1 January 2024 (ref. BOE index).

In 2 key points

  1. Effects of the amendment applicable from 1 January 2024 (ref. indice BOE)
  2. Transposition of Annex V of Directive (EU) 2023/1791 on energy efficiency (ref. indice BOE)

How it affects those involved

For companies in the industrial sector, the regulation defines their categorisation as large energy consumers, which conditions their participation in the national energy efficiency obligation system and the application of alternative measures. The change affects how final energy savings are accounted for, aligning Spanish regulations with Directive (EU) 2023/1791 (ref. BOE index).

Lifecycle

2026-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact