How to read your Spanish electricity bill

Terms used

• Término de potencia — The término de potencia is the fixed charge for the power (kW) you contract, billed per day whether or not you use electricity.
• Término de energía — The término de energía is the charge for the kWh you actually used, multiplied by the price for each period.
• CUPS — The CUPS is the unique code that identifies your supply point, shown on every bill.
• IVA — The IVA is Spain's value-added tax, charged at the general rate of 21 percent on the mainland and Balearics.
• Reclamación — A reclamación is a written complaint or claim sent to your supplier.

Key rules

• Supplier reply: The supplier must answer a written claim within one month.
• Tax base: Sales tax is charged on the total, including the electricity tax and meter rental.
• Optional extras: Maintenance and insurance services are optional, so you can ask to remove any you did not agree to.
• Proof: Send claims in writing through the channel on the bill and keep proof of sending.

What your bill is made of

Your bill adds up a few charges, then adds taxes on top. Read it in this order.

1. Término de potencia. You pay for the power you contract (in kW), per day. It has two periods, P1 and P2. You pay it even if you use no electricity.
2. Término de energía. The kWh you actually used, times the price. Many tariffs split this into punta (peak), llano (flat) and valle (off-peak). A flat-rate offer has one price all day.
3. Discounts, surplus and extras. Any promotion appears here. If you have solar panels, so does the compensation for excedentes (surplus you send to the grid).
4. Impuesto especial sobre la electricidad. A tax applied to the power and energy charges.
5. Alquiler de equipos de medida. Meter rental. You pay it when the meter belongs to the distributor. It is a regulated price, the same across Spain for each meter type, and covers the meter and its upkeep. You can buy your own meter from an authorised provider and stop paying rent, but it must be verified and installed by an authorised party. Few people do this.
6. Sales tax. See the next section.
7. Optional services. Maintenance or insurance. You never have to accept these.

The bill also shows your CUPS (the code of your supply point), the billing period, your contracted power, your tariff, and the names of your supplier and distributor.

Which sales tax you pay

The tax depends on where you live. The decision block below sets out the three options. The tax is charged on the total including the electricity tax and meter rental, not just on the energy.

In recent years a reduced IVA rate applied only in certain conditions, such as lower contracted power and high wholesale prices. Whether any temporary reduction is in force now changes, so check it with the Agencia Tributaria before you assume your rate is wrong.

How to spot errors

Go through the checklist below with your bill and your contract side by side. The mistakes that come up most:

• Power you did not ask for. Contracted power on the bill must match your contract.
• Estimated readings. The billing period should be about 30 days. Estimated readings can mean you pay too much now and get corrected later.
• Wrong prices. The tariff must match your contract. A promotion may have ended.
• Services you never agreed to. Ask for them to be removed.
• Wrong periods. Check that hours, including weekends, fall in the right period.
• Personal details. Check your CUPS, name, address and bank details.
• Double charges. Look for these after a change of supplier or of contracted power.

If something is wrong

1. Send a written claim (reclamación) to the supplier's customer service. Use the channel named on the bill and keep proof that you sent it.
2. The supplier must answer within one month.
3. If you get no answer, or you disagree with it, go to your regional consumer office (Oficina de Consumo, also called OMIC) or to consumer arbitration. For some supplier disputes there is also an out-of-court process.
4. For meter or supply problems, the claim may need to go to the distributor instead.
5. Court is the last resort.

You can usually claim an incorrect charge for several years back. The timeline below shows the steps in order.

Choosing between options

Which sales tax should your electricity bill show?

• IVA at 21 percent: Your supply point is on the mainland or in the Balearics. The general rate applies unless a new decree sets another.

• IGIC at a general rate of 7 percent: Your supply point is in the Canary Islands. Small domestic consumers may pay 0 percent in some conditions.

• IPSI, typically around 1 percent: Your supply point is in Ceuta or Melilla. The rate varies.

The place of your supply point decides which tax applies. Whichever it is, it is charged on the total including the electricity tax and meter rental. The electricity tax itself is 5.11269632 percent, with minimum amounts per kWh or per kW.

Timeline and deadlines

• Send a written claim (reclamación) to the supplier's customer service and keep proof: as soon as you spot an error, using the channel stated on the bill

• Take it to your regional consumer office or consumer arbitration: if you get no answer or are unhappy with it

• Go to court as a last resort: only after the other routes fail

• Claim an incorrect charge: usually possible for several years after billing

Checklist

• Compare the contracted power on the bill with what you asked for in P1 and P2.

• Check that the billing period is about 30 days and that consumption is read, not estimated.

• Match the tariff and prices to your contract, and check that any promotion has not expired.

• Check that the electricity tax and the IVA, IGIC or IPSI are calculated on the right amounts.

• Confirm that meter rental is the regulated amount, about 0.81 euros per month for a typical smart meter.

• Look for services you never agreed to, such as maintenance or insurance, and ask for them to be removed.

• Check that surplus compensation is credited if you have solar panels.

• Check that hours are assigned to the right period (peak, flat or off-peak), including weekends.

• Verify your CUPS (supply point code), name, address and bank details.

• Send a written claim to the supplier by the channel on the bill if you find an error, and keep proof.

Frequently asked questions

Why am I charged meter rental and can I stop paying it?

You pay meter rental because the meter belongs to the distributor, and the charge covers the meter and its maintenance. It is a regulated monthly price, about 0.81 euros per month for a typical single-phase smart meter in 2025, before taxes. You can stop paying it only by buying a meter from an authorised provider and having it verified and installed by an authorised party, which few customers do.

Why does my bill show IGIC or IPSI instead of IVA?

Your bill shows IGIC in the Canary Islands and IPSI in Ceuta and Melilla because those places do not use IVA, the usual VAT. IGIC has a general rate of 7 percent, with 0 percent for small domestic consumers in some conditions. IPSI is typically around 1 percent on household electricity and varies.

Is the reduced IVA rate on electricity still in force?

No, from 2025 the general 21 percent IVA rate applies again unless a new government decree sets a different one. The earlier reduced rate applied only to contracts up to 10 kW, and only when the wholesale price in the previous month was above a set threshold. Ask the Agencia Tributaria whether any temporary measure applies now.

Who do I contact if the supplier ignores my claim?

Go to your regional consumer office (Oficina de Consumo, or OMIC) or the consumer arbitration board (Junta Arbitral de Consumo). The CNMC, the energy regulator, also offers an out-of-court process for some supplier disputes. If the problem is with the meter or the supply itself, send the claim to the distributor.