Spain adopts urgent measures in the energy field, in the application of the remuneration system to cogeneration plants by temporarily reducing the VAT rates with effect from 1 October 2022 and valid until 31 December 2022.
The new VAT rates, reduced from 21% to 5%, apply to :
- Intra-Community deliveries, imports and acquisitions of gas,
- Intra-Community supplies, imports and acquisitions of wood briquettes and pellets from biomass and firewood.
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