Navarre reduces VAT on electricity and gas to 10% in August-September 2026 if CPI rises above 15%
17 Aug 2026Effective: 17 Aug 202619 views
Who is affected:
Domestic electricity and gas consumers in Navarre, electricity producers and regional treasury
Summary
Navarre adapts its regional regulations to apply the reduced VAT of 10% to electricity and gas in August and September 2026 if the energy CPI exceeds 15% year-on-year. It also reduces the taxable base of the electricity production tax during 2026.
Detailed analysis
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This regional legislative decree harmonizes Navarre's tax regulations with state legislation, incorporating measures from Real Decreto-ley 18/2026 in response to the energy crisis caused by the Middle East conflict. VAT on electricity is reduced from 21% to 10% for contracts up to 10 kW and for severe vulnerable social…
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