Spain’s 10% energy VAT lapses back to 21%
This page records one dated change. For the rules in Spain as they stand today, see the Spain guide →
- Jurisdiction
- Spain
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Announced
- 1 June 2026
- Effective
- 1 June 2026
- Authority
- Agencia Tributaria (AEAT)
- Verified
- Corroborated against official id · high confidence
Suppliers of electricity and natural gas in Spain. The reversion was automatic — April 2026 CPI data tripped the expiry condition written into Real Decreto-ley 7/2026 — so there was no separate decision to watch for. Road fuels under the same decree run on to 30 June 2026.
The temporary reduced 10% VAT rate on electricity and natural gas supplies introduced by Real Decreto-ley 7/2026 reverted automatically to the standard 21% rate from 1 June 2026, after final April 2026 CPI data triggered the decree's expiry condition; the reduced VAT on road fuels under the same decree continues until 30 June 2026.
What changed in detail
The temporary reduced 10% VAT rate on electricity and natural gas supplies, introduced by Real Decreto-ley 7/2026, reverted automatically to the standard 21% rate from 1 June 2026 after final April 2026 CPI data triggered the decree’s expiry condition. The reduced VAT on road fuels under the same decree continues until 30 June 2026.
What it means
This is a reversion, not a new measure — the relief was always conditional on inflation, and easing April CPI met the trigger. Spanish energy supplies are back at 21% from 1 June; only road fuels keep the reduced rate, and only until 30 June 2026. Verify a Spanish NIF with the Spain validator.
Proof
March 23, 2026 Taxation measures (Royal Decree-Law 7/2026) Royal Decree-Law 7/2026, of March 20, (Official State Gazette, March 21), which approves the Comprehensive Response Plan to the Crisis in the Middle East, establishes a series of tax measures, among which the following can be mentioned: VAT On an extraordinary and temporary basis until June 30, 2026, the applicable VAT rate is reduced from 21 to 10 percent: Electricity contracts with a fixed power term of less than 10 kW and holders of electricity supply contracts who are recipients of the social bonus and, in addition, have recognized
Source snapshot of the official page. Open full size ↗