Navarre reduces VAT on electricity and gas to 10% in August-September 2026 if CPI rises above 15%
17 Aug 2026Effective: 17 Aug 202696 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
PRO
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…
PRO exclusive content
Implicaciones prácticas, plazos y recomendaciones específicas para tu sector.
Decreto Foral Legislativo 2/2026, de 29 de julio, de Armonización Tributaria, por el que se modifica el Impuesto sobre el Valor Añadido y el Impuesto sobre el Valor de la Producción de la Energía Eléctrica.
Navarre extends the suspension of new biomethane plant projects managing external waste until December 31, 2028, while developing specific regulations.
Biomethane plant developers in Navarre and Navarrese agri-livestock sector
The CNMC approves the final review of gas losses (shrinkage) in plants, transport and distribution networks for the 2024 gas year, adjusting the remuneration of...
Holders of regasification plants, natural gas transport and distribution networks
The CNMC calculates the additional costs recognized to REE as the electricity system operator in 2025. The resulting balance will be incorporated into the follo...
Red Eléctrica de España (REE) as the electricity system operator and electricity market agents
The EU Council approves the European position to modify gas transport tariff rules in the EEA. It affects how tolls on gas networks are calculated and harmonize...
Gas transport network operators and traders in the EEA
The EU Council approves the European position to incorporate into the EEA agreement technical standards on interoperability and data exchange in energy networks...
Energy network operators, traders and companies with cross-border activity in the EEA
