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BOE-A-2026-680 ·13 January 2026 ·orden Low impact
Tax

Energía de Miajadas, S.A.: Supreme Court recognises ROMNLAE remuneration increase for 2015, 2016 and 2017

The Supreme Court has partially upheld the appeal filed by Energía de Miajadas, S.A. against Order TED/749/2022. The ruling declares the Order null and void regarding the amounts recognised for the appellant in respect of ROMNLAE for the 2015, 2016 and 2017 financial years (Ruling 1). Consequently, an increase in the remuneration to be received for these years is recognised, adding amounts of EUR 100,213.38 (2015), EUR 103,471.74 (2016) and EUR 79,386.46 (2017) (Ruling 1).

In 3 key points

  1. 2015 remuneration increase (2017 payment): EUR 100,213.38 (Ruling 1) (Fallo 1)
  2. 2016 remuneration increase (2018 payment): EUR 103,471.74 (Ruling 1) (Fallo 1)
  3. 2017 remuneration increase (2019 payment): EUR 79,386.46 (Ruling 1) (Fallo 1)

How it affects those involved

For Energía de Miajadas, S.A., the ruling grants the right to receive the additional ROMNLAE amounts detailed in the judgement, plus statutory interest accrued from the date they should have been paid until the actual date of payment (Ruling 1). The remaining claims in the lawsuit were dismissed (Ruling 2).

Lifecycle

2026-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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