What the regulations say about your electricity bill
What a bill on the 2.0TD tariff contains, its periods, the access charges and levies (peajes y cargos), the PVPC, the 2026 taxes with their timetable, the meter, the bono social and the contracted power, and what Real Decreto 88/2026 says about notices, leaving the contract and billing, with the regulation each point comes from.
Reviewed on 14 October 2026Sources: Real Decreto 88/2026 · Ley 38/1992 · Ley 37/1992Who is behind this
What a 2.0TD bill contains
The 2.0TD access tariff is the one for supplies of up to 15 kW of contracted power on networks of up to 1 kV, such as those of homes (Circular 3/2020 de la CNMC, art. 6). Its bill charges the power you contract, for the days of the period; the energy you use, in kWh per period; the funding of the bono social (social bonus); the electricity tax; the meter rental, if you rent the meter; and VAT (IVA), which is calculated on all of the above, electricity tax included (Ley 37/1992, art. 78.Dos.4.º).
The prices for power and energy include the transmission and distribution access charges (peajes), set each year by the CNMC, and the system levies (cargos), set by the Ministry: they are regulated prices, the same with any electricity supplier. The bill has to show the variables used to calculate them (Real Decreto 88/2026, art. 44.1). If your bill breaks them down, the review compares them with the 2026 values.
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The periods: peak, standard and off-peak
Energy is charged in three periods. Monday to Friday on working days, in the Peninsula, the Balearic Islands (Baleares) and the Canary Islands (Canarias), peak (punta, P1) runs from 10 to 14 h and from 18 to 22 h; standard (llano, P2), from 8 to 10 h, from 14 to 18 h and from 22 to 24 h; and off-peak (valle, P3), from 0 to 8 h. Saturdays, Sundays, 6 January and fixed-date national public holidays that cannot be replaced are off-peak all day (Circular 3/2020 de la CNMC, art. 7.3).
Power is charged in two periods: peak-standard (P1), which combines the energy peak and standard periods, and off-peak (P2) (art. 7.4).
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PVPC and the free market
The PVPC, the voluntary price for small consumers (precio voluntario para el pequeño consumidor), is the regulated electricity tariff. Only reference suppliers (comercializadoras de referencia) offer it, and individuals and micro-enterprises with 10 kW or less of contracted power in each period can take it up (Real Decreto 216/2014, art. 5.3). It is made up of the access charges, the levies and a component with the cost of energy for each hour (art. 7).
For PVPC power, the review adds the retail margin of 3,113 €/kW a year from Orden ETU/1948/2016, a 2016 value that has not been updated: if your bill uses a different one, it flags it for review, without putting a figure on it. It does not recalculate PVPC energy hour by hour: that would need your consumption for each hour.
On the free market, the price is the one you agree with your electricity supplier. The review does not check whether you are charged that price, because that would need your contract, and it does not compare offers: the CNMC has an official comparison tool.
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The 2026 taxes
The electricity tax (impuesto especial sobre la electricidad) and VAT are those in force on the day the bill becomes payable, not those of the days of consumption (Ley 38/1992, art. 95, and Ley 37/1992, arts. 75 and 90.Dos). As a general rule, the electricity tax is 5,11269632 %, with a minimum of 1 € per MWh for a home (Ley 38/1992, art. 99), and VAT is 21 % (Ley 37/1992, art. 90).
From 22-03-2026 to 31-05-2026, the electricity tax was 0,5 %, with the same minimum, and VAT was 10 % for contracts of 10 kW or less and for people with the bono social as severely vulnerable consumers (Real Decreto-ley 7/2026, arts. 40 and 42, with the clarification in Real Decreto-ley 10/2026). Both reductions ended in June if the electricity IPC (consumer price index) for April did not rise more than 15 % on the previous year. The Agencia Tributaria (tax agency) confirmed on 19-05-2026 that the electricity tax went back to 5,11269632 % from 01-06-2026; the condition for VAT is the same, and the review applies 21 % from that day.
Real Decreto-ley 18/2026 provided for the same reductions in August and September if the electricity IPC for June and July rose more than 15 %. The Agencia Tributaria confirmed on 01-09-2026 that they do not apply to the electricity tax; the condition for VAT is the same, and the review applies 5,11269632 % and 21 % in those months, as in July and October.
Real Decreto-ley 25/2026 sets the electricity tax at 0,5 % and VAT at 10 % for those same contracts in November if the electricity IPC for September rises more than 15 % on September 2025, and in December with the October IPC (arts. 18 to 21). The INE published on 14-10-2026 that September's rose 11,4 %, so for November the review applies 5,11269632 % and 21 %. December depends on the October IPC, which the INE publishes on 13-11-2026: until then, the review does the calculation with both rates and does not add any difference that depends on it.
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The meter rental
If you rent the meter from the distribution company (distribuidora), its regulated price is 0,81 € a month for a single-phase meter and 1,36 € a month for a three-phase one, «hasta que se apruebe el precio definitivo» (“until the final price is approved”) (Orden IET/1491/2013, sole transitional provision). On the PVPC, the bill has to show that price separately, with the regulation that sets it (Real Decreto 216/2014, art. 5.6).
The order gives a monthly price: the review converts it to the days of your bill, as monthly price × 12 / 365 × days, and accepts a difference of one cent. If you own the meter, there is no rental.
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The bono social and its funding
The bono social (social bonus) is a discount on the PVPC applied by the reference supplier (Real Decreto 897/2017, art. 6). In 2026 it is 42,5 % for vulnerable consumers and 57,5 % for severely vulnerable consumers (Real Decreto-ley 7/2026, art. 1); without that law it would be 35 % and 50 % (art. 6.3). On energy, the discount applies up to a limit of kWh per bill set in annex I according to your household (unidad familiar); anything above that limit is paid at the PVPC.
The funding of the bono social is a separate line: a PVPC component charged in proportion to the days of the bill (Real Decreto 216/2014, art. 8.4) at the value set by a Ministry order. In 2026, the orders set 6,979247 euros per supply («euros/CUPS») up to 25-06-2026 (Orden TED/1524/2025) and 9,011295 euros from 26-06-2026 (Orden TED/634/2026). They do not say it is per year: the review takes it as an annual amount and spreads it over the days, and that is an interpretation. Orden TED/634/2026 takes effect the day after its publication, 26-06-2026, and says it applies from settlement 7 of 2026 in the electricity sector's settlement calendar, without giving a bill date: taking 26-06-2026 as the cut-off is also the review's reading.
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Contracted power
Contracted power is paid even if you do not use all of it. If your bill shows the maximum power you used in the last 12 months in each period, the review shows it to you as it is, without telling you what power to contract.
Contracted power can be changed if at least twelve months have passed since the last change, and lowering it costs nothing beyond what is regulated in Real Decreto 1048/2013 (Real Decreto 88/2026, art. 38.1 and 38.2).
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One month's notice and your right to leave
With effect from 12-06-2026, Real Decreto 88/2026 gives electricity consumers the right to (art. 6.1.m):
«Ser avisado de forma transparente y comprensible por su comercializador o agregador independiente, con al menos un mes de antelación, por escrito y de manera separada a su factura, de cualquier intención de modificar las condiciones del contrato e informado de su derecho a rescindir el contrato sin coste alguno cuando reciba el aviso.»
Price revisions provided for in your contract must also be notified at least one month before they apply (art. 6.1.n). The review does not check whether you were notified: it does not see the notice.
A person on the 2.0TD tariff can leave their contract at any time without a penalty, except in a fixed-price contract before its first annual renewal. In that case, the penalty cannot exceed 5 % of the estimated energy still to be supplied, and the electricity supplier has to prove the loss (art. 28.3). On the PVPC, the contract can be terminated before it ends at no cost at all (Real Decreto 216/2014, art. 5.8).
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Monthly billing and overcharges
With effect from 12-06-2026, meter readings are monthly, and so is the billing of access charges and levies; it can only be every two months if there is no remote-reading equipment for reasons not attributable to the distribution company (Real Decreto 88/2026, arts. 43.1 and 44.1). On the free market other terms can be agreed, but the bill with actual consumption has to arrive at least once a year (art. 45.1).
If the electricity supplier bills too much, for energy or for network access, it has to refund it in full on the next bill, without splitting it, with statutory interest (interés legal del dinero) plus 150 basis points. If it bills too little, it can spread the difference over as many monthly bills as months have passed since the error, up to a maximum of one year (art. 45.2).
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What the review does not check
- Whether the price you are charged is the one you agreed: that needs your contract.
- Whether you were given one month's notice before a price increase.
- The PVPC energy component hour by hour: it needs your consumption for each hour.
- Which tariff or offer fits your consumption: this review does not compare offers.
- The rules of your autonomous community (comunidad autónoma).
- Adjustments to previous bills.
Frequently asked questions
How much does the meter rental cost?
If you rent the meter from the distribution company, its regulated price is 0,81 € a month for a single-phase meter and 1,36 € a month for a three-phase one (Orden IET/1491/2013, sole transitional provision). If you own the meter, there is no rental. The review converts that price to the days of your bill, as monthly price × 12 / 365 × days, and accepts a difference of one cent.
What VAT does my bill carry?
21 % (Ley 37/1992, art. 90), and it is the rate in force on the day the bill becomes payable, not that of the days of consumption (arts. 75 and 90.Dos). From 22-03-2026 to 31-05-2026 it was 10 % for contracts of 10 kW or less and for people with the bono social as severely vulnerable consumers (Real Decreto-ley 7/2026, art. 42, with the clarification in Real Decreto-ley 10/2026). In November 2026 it stays at 21 %: the electricity IPC for September rose 11,4 %, below the 15 % required by Real Decreto-ley 25/2026 (art. 18). In December it will be 10 % for those same contracts only if October's rises more than 15 % on the previous year (art. 19). Until the INE publishes it, on 13-11-2026, the review does the calculation with both rates and does not add any difference that depends on it.
What is the PVPC?
The voluntary price for small consumers (precio voluntario para el pequeño consumidor): the regulated electricity tariff, offered only by reference suppliers. Individuals and micro-enterprises with 10 kW or less of contracted power in each period can take it up (Real Decreto 216/2014, art. 5.3). Its energy has a different price each hour. The review checks its power component with the access charges, the levies and the fixed margin, but does not recalculate energy hour by hour: that would need your consumption for each hour.
How much does the bono social discount?
In 2026, 42,5 % for vulnerable consumers and 57,5 % for severely vulnerable consumers (Real Decreto-ley 7/2026, art. 1); without that law it would be 35 % and 50 % (Real Decreto 897/2017, art. 6.3). It is a discount on the PVPC applied by the reference supplier, and on energy it applies up to a limit of kWh that depends on your household: anything above that is paid at the PVPC. The funding of the bono social that appears on the bill is something else: a PVPC component at the value set by a Ministry order.
Can I be charged for leaving?
A person on the 2.0TD tariff can leave their electricity contract at any time without a penalty, except in a fixed-price contract before its first annual renewal. In that case, the penalty cannot exceed 5 % of the estimated energy still to be supplied, and the electricity supplier has to prove the loss (Real Decreto 88/2026, art. 28.3, with effect from 12-06-2026); the review does not calculate that 5 %. On the PVPC, the contract can be terminated at no cost at all (Real Decreto 216/2014, art. 5.8). And if your electricity supplier wants to change the conditions, it has to notify you at least one month in advance and inform you of your right to terminate the contract at no cost at all (Real Decreto 88/2026, art. 6.1.m).
What happens to my documents?
If you upload your bills, they are sent encrypted to an Amazon Web Services server in Spain, which passes them to an AI model (Claude, by Anthropic, through Amazon Bedrock) within the European Union. An electricity bill contains your name, your address, your supply point code (CUPS) and part of your account number: the model is instructed not to copy names, DNI numbers, addresses, phone numbers, email addresses or accounts, and from the address it copies only the postcode. Of the CUPS, the server only returns a fingerprint, a code that serves to recognise the same bill uploaded twice; the CUPS does not leave the server. Nothing is stored, and your year lives only in that tab: it disappears when you close it. If you prefer not to upload anything, you can type in the data and nothing leaves your device.
What does the 4,99 € pass include?
The pass is valid for any review on the site for 7 days, only in the browser you pay with. Here it is offered if what your bills charge above the regulations adds up to 4,99 € or more, or if a difference repeats from one bill to the next. With it you review your whole year: you download the PDF report with each bill, each line, its calculation and its regulation, and, if any line goes beyond the regulations, the letter asking for a corrected invoice (factura rectificativa). On another device, in a private window or if you clear your browsing data, the pass is lost.