Hydrocarbons tax on natural gas

New act on natural gas
Frequently asked questions

Pursuant to Spanish Act 15/2012, dated 27 December [PDF], on Tax Measures for Energy Sustainability, the new hydrocarbons tax on natural gas will become effective on 1 January 2013.

This new legislation seeks to harmonise the tax system with a more efficient and environmentally-friendly approach to sustainability as a measure to preserve our natural resources. This Act amends the rates of the hydrocarbon tax on natural gas.

FREQUENTLY ASKED QUESTIONS ABOUT THE NEW LAW OF NATURAL GAS

1. Whom does this new tax affect?

This new tax affects all natural gas consumers, for both domestic and professional use, regardless of the Gas Retailer.

2. How will the tax be applied?

As of 1 January 2013, the Billing section of natural gas bills will include this new tax. It will nevertheless only be applied to usage from 1 January. Thus, if your bills include usage for 2012, the new tax will only be applied to natural gas usage in 2013.

3. How much is this tax?

The amount of this tax depends on the intended type of gas usage:

Domestic usage will be subject to a general tax of €0.65/Gigajoule (equivalent to €0.00234/kWh).
Professional usage will be subject to a reduced tax rate of €0.15/Gigajoule (equivalent to €0.00054/kWh), as long as professionals are appropriately accredited and do not use natural gas for electricity generation and cogeneration.

4. How can i get the reduced rate?

If gas usage is intended for professional use, customers can get the reduced tax rate of €0.15/Gigajoule (equivalent to €0.00054/kWh).

To do so, customers need only properly substantiate their situation, sending the following documentation to the Gas Retailer:

Declaration of usage of natural gas. Customers can call 902 20 15 20 to request a copy or download it from our website, as necessary:
- Declaration of usage of natural gas for IBERDROLA CLIENTES, S.A.U. customers [PDF]
- Declaration of usage of natural gas for IBERDROLA COMERCIALIZACIÓN ÚLTIMO RECURSO, S.A.U. customers [PDF]
Census Status, Tax or Identification Certificate up-to-date and issued by the Spanish Inland Revenue (AEAT) or the competent regional authority.
This documentation will be valid for one year from the date on the Census Status, Tax or Identification Certificate. On expiry of this validity period, this documentation must be resubmitted to the corresponding Gas Retailer.

Once prepared, the relevant documentation can be sent in one of the following manners:

At any of our Customer Service Points.
By e-mail impuestogas@iberdrola.es
By post to Apartado de Correos 61090 - 28080 MADRID.

For further information or queries, please call our Customer Service Hotline at 902 20 15 20 or e-mail us at clientes@iberdrola.es.