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Royal Decree 88/2026 repeals several previous regulations on electricity supply and marketing, including Royal Decree 1074/2015 and others, and amends Article 23 bis of Royal Decree 1183/2020. It adds an additional provision to Royal Decree 647/2020 and partially transposes Directive (EU) 2019/944. The changes aim to modernise the energy regulatory framework, requiring operators to update their processes within three months of entry into force (arts. 2, 3, 4, 5, 6, 7, 8, 9).
Energy companies and distributors must update their contracts and commercial procedures under the new regulations. Consumers' rights are unaffected, but supply services may be impacted by the implementation of new rules. Public authorities must reorganise their records and authorisation processes (arts. 2, 3, 5.3.4, 6 to 11).
The tax team reviews your specific situation.
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