Spain: Energy Law

Royal Decree-Law 7/2026 of 20 March, approving the Comprehensive Plan in Response to the Crisis in the Middle East (RDL 7/2026), entered into force on 22 March. It was ultimately ratified by the Congress of Deputies on 26 March.

El RDL 7/2026 es una norma extensa, que incorpora medidas en diversos órdenes de la actividad económica.

Debajo puedes encontrar un resumen de estos materiales y otros recursos de interés. Esperamos que te resulte de utilidad.

Desde la aprobación de la Ley 27/2014 del Impuesto sobre Sociedades (en adelante, LIS) había desaparecido el debate de si para aplicar la exención del artículo 21 por la plusvalía derivada de la transmisión de unas participaciones de una sociedad era necesaria el inicio o no de las obras para no ser calificada como no patrimonial.

The Government has finally approved Royal Decree 962/2024, of 24 September, which regulates the production of electricity from renewable sources in offshore installations.

The Government has approved Royal Decree 986/2024, of September 24, approving the update of the National Integrated Energy and Climate Plan, now called 2023-2030...

The Spanish Government has passed a Royal Decree temporarily suspending pre-allocation registration as well as abolishing financial incentives for new energy production projects from cogeneration, renewable energy sources and waste.

On March 15, 2004, Law Nos. 10,847 and 10,848 were enacted establishing the guidelines for the "New Regulations on the Electrical Energy Sector" (the "New Regulations"). The New Regulations are intended to provide incentives to both private and public entities in order to maintain sufficient output capacity to guarantee electricity supply to the whole of Brazil and at the same time providing reasonable consumer rates through competitive electricity bidding processes.