Spain: Employers’ obligation to improve energy efficiency

Phase: Anticipation
Employers’ obligation to improve energy efficiency
Utoljára módosítva: 10 December, 2021

Real Decreto-ley 15/2018

Angol név:

Royal Decree-law 15/2018


First final provision, amending Law 38/1992 on special duties to add content to Article 51(2). Article 18, amending Law 24/2013 on the Electricity Sector.


This law is aimed to assist the transition to climate neutral economy in Spain. The law contains numerous fiscal measures to incentivise companies and other private organizations to adopt renewable energy and energy efficient technologies and to increase and accelerate the integration of renewable energies into the Spanish economy.

The measures include:

  • a tax exemption for the production of electrical energy for a period of six months (coinciding with the months of highest demand and highest prices in the wholesale electricity markets (winter period);
  • a tax exemption for the use of energy products aimed to produce electricity in electrical power stations or combined cycle power stattions. This exemption must have an effect on electricity price for final consumers.
  • a tax exemption for self-consumed energy of renewable origin, co-generation or waste.

Regarding the latter, the government approved the Royal Decree 244/2019 on 5 April 2019, which establishes the conditions for self-consumed energy, thus completing the regulation of Royal Decree 15/2018.

Cost covered by
  • Companies
  • National government
Involved actors other than national government
National goverment only
No, applicable in all circumstances
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