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V0319-26 ·12 February 2026 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to electricity supply based on rate in billing period

The DGT clarifies that electricity supply is a goods delivery, and the applicable VAT rate is that in effect at the time the price component becomes due.

In 6 key points

Lifecycle

2026-02-12PublishedPublished 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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