These is the annual contribution to the National Energy Efficiency Fund for compliance or settlement of its savings obligations during the period from January 1, 2014 to December 31, 2030 (Ley 18/2014). In general, the taxpayers are energy distributors and retail energy sales companies. The National Energy Efficiency Fund aims to finance national energy efficiency initiatives (Directiva 2012/27/UE and article 72 of Ley 18/2014).