Reducción del 85% del Impuesto especial sobre la Electricidad destinada al uso en actividades industriales cuyas compras o consumo de electricidad representan al menos el 5% del valor de la producción art. 98.1 f) Ley 38/1992. Año 2025
Application deadline
December 31, 2025
Status
Closed
BDNS code
888916
Summary
This grant is aimed at large companies, smes (small and medium enterprises). Scope: ESPAÑA. Budget: 1 €. Direct award: granted without a public competitive process.
Issuing agency
MINISTERIO DE HACIENDA — AGENCIA ESTATAL DE ADMINISTRACIÓN TRIBUTARIA
Scope
ESPAÑA
Category
Energy
Recipients
Large companies, SMEs (small and medium enterprises)
More information
Deadlines
| Publication date | February 23, 2026 |
| Application start date | January 1, 2025 |
| Application end date | December 31, 2025 |
Full information
| Administration | National |
| Call type | Direct award: granted without a public competitive process |
| Purpose | Industria y Energía |
| Economic sector | SUMINISTRO DE ENERGIA ELECTRICA, GAS, VAPOR Y AIRE ACONDICIONADO |
| Last database update | August 16, 2026 |
Who can apply for this grant?
- Large companies
- SMEs (small and medium enterprises)
Ver todas las ayudas para autónomos →
The full requirements may vary. Check the governing rules and the official portal to confirm all requirements.
Financial information
| Total budget | 1 € |
| Grant format | VENTAJA FISCAL |
| Co-financed by the EU | Yes |
The exact amount may vary depending on your specific case. Always check the governing rules before applying.
Governing rules
Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
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