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Royal Decree 88/2026 repeals several previous regulations regarding the supply and commercialisation of electricity, including Royal Decree 1074/2015 and other texts, and amends Article 23 bis of Royal Decree 1183/2020. It adds an additional provision 3 to Royal Decree 647/2020 and partially transposes Directive (EU) 2019/944. The change aims to modernise the energy regulatory framework but requires operators to update their processes within three months of entry into force (Art. 2, 3, 4, 5, 6, 7, 8, 9).
Energy operators must update their commercialisation and supply systems, which involves adaptation costs and the risk of non-compliance if deadlines are not met. Consumers will not experience direct changes but could benefit from clearer regulation. Energy advisors must review their procedures to ensure that contracts and supplies are aligned with the new regulations.
The tax team reviews your specific situation.
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