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BOE-A-2026-1469 ·21 January 2026 ·Resolution Low impact
Administrative

Heavy energy users must meet energy-to-value ratio from 1 January 2026

The 16 January 2026 Regulation revises the energy-to-gross value ratio to classify heavy energy users, applying from 1 January 2026 as per Article 3.2.d) of Royal Decree 1106/2020. This affects industrial companies and users consuming electricity, who must comply with the new criterion to access specific benefits.

In 2 key points

  1. The new consumption and added value ratio applies from 1 January 2026 (art. 3.2.d) del Real Decreto 1106/2020)
  2. The criterion applies to industrial energy consumers and users (art. 3.2.d) del Real Decreto 1106/2020)

How it affects those involved

Industrial energy-intensive consumers must review their energy consumption and gross added value to comply with the new ratio from 1 January 2026. Industrial companies that fail to meet the requirement may lose access to fiscal or regulatory benefits. Advisors should update their calculations and recommendations for these clients, ensuring that the data aligns with the new criterion.

Lifecycle

2026-01-21PublishedPublished in the BOE
2026-01-01Into forceComes into force (art. 3.2.d) del Real Decreto 1106/2020)
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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