Natural Gas Hydrocarbon Tax
Natural gas law
A new hydrocarbon tax on natural gas will be implemented on January 1, 2013, in accordance with Law 15/2012 of December 27 [PDF], on Fiscal Measures for Energy Sustainability.
As a measure to conserve our natural resources, this law strives to harmonise the tax system with a more efficient and responsible use of the environment and sustainability. This law changes the hydrocarbon tax rates on natural gas.
Frequently asked questions about the new natural gas law.
This new tax affects all types of natural gas consumers, both domestic and professional, of any Gas Retail Supply Company.
As of 1 January 2013, natural gas bills will include this new tax, under Billing. It applies only to gas consumed from 1 January. So, if the bills received contained 2012 consumption, the new tax would only apply to the portion of 2013 consumption.
The amount of this tax is determined by the type of usage for which gas is consumed:
- Consumption for domestic use will be taxed with a general tax of €0.65/gigajoule (equivalent to €0.00234 /kWh).
- Professional use will be taxed at a reduced rate of €0.15/gigajoule (equal to €0.00054/kWh) if fully accredited and natural gas is not used in electricity generating or cogeneration activities.
If the gas is consumed for business purposes, the customer is eligible for a reduced tax of €0.15/gigajoule (equal to €0.00054/kWh).
This must be properly accredited by sending the following documentation to the Gas Retail Supply Company:
- Declaration of natural gas use. You can ask for it to be sent by calling 900 225 235 or download it from our website:
- Declaration of natural gas use for customers of IBERDROLA CLIENTES, S.A.U. [PDF]
- Declaration of natural gas use for customers of IBERDROLA COMERCIALIZACIÓN ÚLTIMO RECURSO, S.A.U. [PDF]
- Updated Census or Tax Status and Identification Certificate issued by the competent Tax Agency or Provincial Council.
The customer must send a copy of this declaration to the State Tax Administration Agency's Customs and Special Taxes Management Office at the address where the industrial plant and facilities mentioned in this communication are located (if they are located in the Territorio Foral or in the Government of Navarre, the copy of the declaration must be submitted to the Department of Special Taxes of the corresponding Provincial Council or to the Special Taxes Section of the Government of Navarre).
Once all the documentation is collected, it can be delivered in different ways:
- At any of our Customer Service Points.
- By email to impuestogas@iberdrola.es
- By regular post to Apartado de Correos 61090 - 28080 MADRID.
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