Prices with taxes include the Special Electricity Tax (IEE) of 5.11% and the Value Added Tax (VAT), which will be 21% from January 1, 2025, according to Royal Decree-Law 8/2023, of December 27. The new regulated costs to be applied from January 1, 2025, are specified in Order TED/1487/2024, of December 26, which sets the electricity system charges and establishes various regulated costs for the electricity system for the 2025 fiscal year, approved by the Ministry for Ecological Transition and the Demographic Challenge, and in Resolution RAP/DE/009/24, which establishes the access tolls to transport and distribution networks for 2025, issued by the National Commission for Markets and Competition (CNMC).
The monthly electricity meter rental price will be set at the time by the Ministry of Industry, Energy, and Tourism for the corresponding access rate and will be collected by the Distribution Company, including VAT, and indicated in invoices issued by LUMISA.
These prices include the regulated cost associated with the Social Bonus financing mechanism, according to Order TED/1487/2024, of December 26 for the Social Bonus financing: Fixed cost per customer (commercialization) of 0.0127424301 euros/day.
Variations, both up and down, in applicable taxes and regulated concepts, including but not limited to system charges, access tolls, and meter rentals, will be applied. Furthermore, any new regulated concept, tax, or fee that is created or replaces the current ones and is applicable during the term of this contract may be passed on to the price.