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:

Once all the documentation is collected, it can be delivered in different ways:

For further information or queries, please call the Customer Service Line on 900 225 235 or send an e-mail to