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BOE-A-2026-17838 ·17 August 2026 ·Royal Decree critical
Tax

Businesses and consumers in Navarra: modifications to VAT and Electricity Tax

Legislative Decree 2/2026 modifies the Tax Harmonization framework in Navarra, specifically affecting Value Added Tax (VAT) and the Tax on the Value of Electricity Production (art. 1.8 of Foral Law 11/2015). The regulation is issued in accordance with Organic Law 13/1982 to align regional tax rules with harmonization standards.

In 1 key point

  1. Amendment of Art. 1.8 of Foral Law 11/2015 regarding VAT and Electricity Tax (art. 1.8 de la Ley Foral 11/2015)

How it affects those involved

For companies operating in Navarre, the regulation requires adjustments to VAT application and the settlement of Electricity Tax (ref. BOE index). End consumers will see these changes reflected in the tax burden on electricity and other goods subject to VAT. The impact is technical-tax in nature, aimed at ensuring harmonisation with the state system.

Frequently asked questions

Which taxes are affected by this decree in Navarre?
Value Added Tax (VAT) and the Tax on the Value of Electrical Energy Production are amended (ref. BOE index).
Which specific regulation is being amended?
The amendment applies to Article 1.8 of Foral Law 11/2015, of 18 March (Art. 1.8 of Foral Law 11/2015).

Lifecycle

2026-08-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

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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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