Following art. 102 of the EU VAT Directive 2006/112/EC, a Member States needs to consult with the EU VAT Commitee when it wants to apply a reduced VAT rate on natural gas, electricity or district heating.
Article 102 of the EU VAT Directive 2006/112/EC
After consultation of the VAT Committee, each Member State may apply a reduced rate to the supply of natural gas, electricity or district heating.
Source WP 1017 – ES consultation reduced rate electricity – EN
