Royal Decree-law 15/2018 on urgent measures for energy transition and consumer protection

This decree law aims to accelerate the transition to a decarbonised economy by increasing integration of renewable energies into the Spanish economy and promoting energy efficiency. It aims to use economic signals to incentivise consumers, companies and others to adopt renewable energy and energy efficient technologies. In order to accelerate Spain’s transition to renewable energies, the law introduces a number of fiscal measures, including (1) a tax exemption for producers of energy incorporated into the electricity system for a period of six months, (2) a tax exemption for the use of energy products intended to produce electricity in power stations or the production of electricity or the co-generation of electricity and heat in combined heat and power stations, (3) a tax exemption for self-consumed energy of renewable origin, co-generation or waste.

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