Spain has published Royal Decree-Law 17/2022 of 20 September 2022 in the Official Gazette. Among other things, the Decree-Law provides for the temporary reduction of the VAT rate on deliveries, imports, and intra-community acquisitions of certain fuels as announced by the Prime Minister earlier in the month. This includes a reduction in the VAT rate on natural gas from 21% to 5% with effect from 1 October 2022 until 31 December 2022. Further, the VAT rate is reduced from 21% to 5% on supplies of biomass briquettes and pellets and firewood used in heating systems during the same period.
Source Orbitax
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