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The Directorate General for Energy Policy and Mines has approved the lower heating values (LHV) for coal, fuel oil, diesel oil, and gas oil for 2025 (Second). These values shall apply to generation groups with an additional remuneration regime in non-peninsular territories for the calculation of their fuel-related remuneration (Art. 40.5 RD 738/2015). For settlement purposes, the LHV calculation will be performed monthly as the weighted average of the actual values obtained from the analysis of each consumed batch (Order TED/1315/2022).
For owners of power plants in the Canary Islands, Balearic Islands, Ceuta, and Melilla under an additional remuneration regime, these technical values determine the amount of fuel remuneration they will receive in 2025. Generators must declare the LHV value of each fuel batch monthly to the settlement body, assuming the risk of random inspections to verify the accuracy of the declared data (Order TED/1315/2022).
The tax team reviews your specific situation.
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