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BOE-A-2026-2615 ·4 February 2026 ·Resolution Low impact
Tax

Electricity transmission companies: 2022 remuneration to apply to 2026 settlements

The CNMC has established that, provisionally, companies holding electricity transmission facilities must apply the remuneration approved in the Resolution of 12 March 2025 (corresponding to the 2022 financial year) to the settlements for the 2026 financial year (First). This measure will remain in effect until the definitive resolution for said year is approved in accordance with Circular 5/2019 (First).

In 3 key points

  1. The remuneration approved in the Resolution of 12 March 2025 (2022 financial year) will apply to 2026 settlements (Primero)
  2. The measure is provisional until the CNMC resolution approving the definitive remuneration for 2026 takes effect (Primero)
  3. Entry into force on the day following its publication in the BOE (Segundo)

How it affects those involved

For companies holding electricity transmission facilities, the remuneration for the 2026 financial year is subject to 2022 parameters on a transitional basis (First). This means that the 2026 financial year settlements will be carried out using the 2022 remuneration amount until the CNMC issues the definitive resolution for 2026 (First).

Lifecycle

2026-02-04PublishedPublished in the BOE
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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