• In accordance with Royal Decree-Law 6/2022, with effect from 31-3-2022, the application of the reduced VAT rate of 10% to electricity consumption is extended until 30-6-2022 for consumers: (i) which have a subscribed power of 10 kW or less, provided that the average wholesale market price for electricity corresponding to the month preceding the last day of the billing period has exceeded 45 euros per MWh, or (ii) are considered seriously vulnerable and at risk of exclusion, regardless of the power subscribed or the price of electricity.
  • Royal Decree-Law 3/2022 established a specific VAT regime for the organizing entity, the teams or the players linked to the organization of the UEFA Europa League 2022, establishing, among other things, that the rule of use and enjoyment will not apply when the services are provided by legal persons resident in Spain incorporated for the purposes of the event, by the organizing entity or by the participating teams, and related to the organization, promotion or support for this event.