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Endesa - Electricity, Gas, People

Update of electricity and gas taxes

The Government has published measures that directly affect all your electricity and gas bills from 1 January 2024.

How do these changes affect your electricity supply?

  1. Value Added Tax (VAT) changes to 10% for contracted power equal to or less than 10 kW, provided that the average wholesale market price in the calendar month prior to the last day of the billing period is above €45/MWh*. This reduction is expected to last until 31 December 2024. The average price of electricity in February was €40/MWh* and therefore invoices for which the billing period ends on a day in March 2024 will be subject to 21% VAT.

    The VAT rate to be applied, whether reduced (10%) or general (21%), may change again in the course of 2024, depending on whether the price of electricity in the wholesale market remains above or below the threshold set by the government.

    Only in the case of consumers considered severely vulnerable and severely vulnerable at risk of social exclusion (supplied by a reference marketer and covered by the corresponding social bonus), the VAT of 2024 will always be 10%, regardless of the wholesale market price.

    *Megawatt hour: the energy consumed in households is measured in kilowatt hours (kWh) and on the electricity wholesale market in megawatt hours (MWh). You can see developments in market prices here.

  2. The Special Tax on Electricity (IEE in Spanish), which was previously at 0.5%, has been increased to 2.5% until the end of March. There will then be a further increase to 3.8% until the end of June. Beginning in July 2024, it will return to the normal rate of 5.113%.

If you qualify for the Social Rate, how will these changes affect you?

Holders of electricity contracts who are beneficiaries of the Social Bonus and have the status of severely vulnerable or severely vulnerable at risk of social exclusion as established in RD 897/2017, will be invoiced with VAT at 10% throughout 2024, regardless of the market prices.

For beneficiaries of the Social Bonus who are considered vulnerable, as well as for beneficiaries of the Social Bonus established for low-income working households, VAT will be applied depending on the average market price, as discussed previously.

VAT applicable during the year 2024
Hired electricity power Energy price
> €45/MWh
Energy price
≤ €45/MWh
Electricity power ≤ 10 kW VAT 10% VAT 21%
Electricity power > 10 kW VAT 21% VAT 21%
Severely Vulnerable and
Severely Vulnerable
at Risk of Social Exclusion
VAT 10% VAT 10%

Most Spanish households are within this range (≤10kW).

How do these changes affect your gas supply?

VAT on gas, which was previously at 5%, also changes to 10% but only until 31 March, 2024. From this date, VAT on gas is expected to return to the standard rate of 21%.

Which items on the bill are affected by the reduction of VAT on electricity?

The reduced VAT, provided that the conditions established for the price of electricity and the contracted capacity are met, is applicable to all items on the invoice, with the exception of access rights, which always maintain 21% VAT.


If you need more information, we have our network of channels at your disposal. And if you prefer, any query you may have can be answered without you leaving your home via our Video Support Service, on which specialised agents will be delighted to answer your queries.