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V5439-26 ·5 August 2026 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to electricity supply with contracted power of 10 kW or less

A query was raised regarding whether electricity supply with a power of 10 kW qualifies for the reduced 10% VAT rate under Royal Decree-Law 7/2026. The DGT confirms that this rate applies to contracts with power equal to or less than 10 kW, subject to changes in the electricity CPI.

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2026-08-05PublishedPublished 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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