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V5439-26 5 August 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

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.

The question raised

Whether said supply is included within the scope of application of Article 42 of Royal Decree-Law 7/2026, of March 20, approving the Comprehensive Response Plan to the Crisis in the Middle East.

The DGT's ruling

The 10% VAT rate applies to electricity supplies for holders with a contracted power of less than or equal to 10 kW. This reduction is valid until June 30, 2026, but shall cease to apply in June if the electricity CPI variation in April does not exceed the CPI of the same month of the previous year by more than 15%.

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