Royal Decree-Law 1/2023, of January 10, on urgent measures regarding incentives for labor hiring and improvement of the social protection of artists (RDL 1/2023), BOE of January 11, 2023, has been published. 2023, whose sixteenth additional provision modifies the rate of the equivalence surcharge applicable to the Value Added Tax for operations that are taxed at the tax rate of 5 percent referred to in section 2 of article 1 (natural gas, briquettes and «pellets» from biomass and wood for firewood) and the fourth paragraph of section 1 of article 72 (Olive and seed oils and pasta) of Royal Decree-Law 20/2022, of December 27 , of response measures to the economic and social consequences of the Ukrainian War and support for the reconstruction of the island of La Palma and other situations of vulnerability, which goes, with effect from January 1, 2023, from 0.625 to 0.62 percent.

As indicated in the preamble to the regulation, the modification has been made "with the aim of facilitating the billing, supply and declaration of these operations, given that, from a technical point of view, this surcharge with three decimal places can generate problems in billing systems.

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