What it is
Bill proposes 4% reduced VAT on electricity and gas for vulnerable consumers
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 19 November 2014. Introduced by: Grupo Parlamentario Catalán (Convergència i Unió).
Official title: Private member's bill on the reform of the Value Added Tax applicable to the supply of electricity and gas provided to vulnerable consumers.
Source: Congreso de los Diputados, file 122/000176· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would add a new case to the VAT Law to apply the reduced 4% rate to electricity and gas supplies for consumers declared vulnerable customers by the social services of each Autonomous Community. These supplies are currently taxed at 21%.
- The explanatory statement bases the measure on the European electricity and gas directives, which require protection of vulnerable customers. It notes that Spain has only regulated the Bono social A discount on electricity bills for certain groups, already in place in Spain. in the electricity sector, and that 60% of European Union countries ban cutting off power to households in vulnerable situations.
- The bill is passed under the State's power over general public finance and would enter into force on January 1, 2015.
Who it affects
- Consumers declared vulnerable customers by the social services of their Autonomous Community: They would pay 4% VAT on their electricity and gas bills instead of 21%.
- Electricity and gas supply companies: They would have to apply the reduced rate to these customers.
- Autonomous Communities (Comunidades Autónomas): Their social services would decide who qualifies as a vulnerable customer.
Words worth knowing
- IVA
- Impuesto sobre el Valor Añadido: Spain's value added tax, a percentage added to the price of many goods and services.
- Cliente vulnerable
- Vulnerable customer: a consumer who, according to social services, is in a situation of hardship that justifies special protection, for example on energy supplies.
- Bono social
- A discount on electricity bills for certain groups, already in place in Spain.
- Directiva europea
- European directive: an EU rule that member states must incorporate into their national law.
It summarizes the text as it was introduced. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries
Where it stands
How far did it get?
It took 2 of 7 steps. It reached Admitted, and today it is unfinished.
- Introduced19 November 2014Someone registers the text in the Congreso.
- Admitted25 November 2014The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendmentsnot reachedGroups propose changes.
- Committeenot reachedA committee goes through the text in detail.
- Plenarynot reachedAll 350 deputies vote.
- Senatenot reachedThe Senate can pass it, amend it or veto it.
- BOEnot reachedIt is published in the Official State Gazette (BOE) and comes into force.
See the 6 official steps on a timeline
Was there a plenary vote?
We have no plenary vote linked to this law in the Congreso’s data.
What happens next
What happens now?
The legislature ended before it finished. To go on, someone would have to introduce it again in the new Cortes.
It has not been presented again yet.
Sources
Where does all this come from?
- Congreso de los Diputados, file 122/000176
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
- Each deputy’s province is the one of their seat on the day of the vote.
- We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.