Hydrocarbon Tax
Find out about tax on fuels and combustibles
Tax measures to combat the energy crisis resulting from the armed conflict in the Middle East: Reduction of tax rates for the Hydrocarbons Tax
Reduction of tax rates on hydrocarbons. Royal Decree-Law 7/2026, of March 20, approving the Comprehensive Response Plan to the Crisis in the Middle East.
In order to address the most immediate consequences of the conflict in the Middle East and mitigate the effects of the increase in energy products, some of the tax rates of the Hydrocarbons Tax regulated in tariff 1 of section 1 of article 50 of Law 38/1992, of 28 December, on Special Taxes, are exceptionally and temporarily reduced to the minimum level allowed by Council Directive 2003/96/EC of 27 October 2003, restructuring the Community system of taxation of energy products and electricity.
In accordance with Article 38 of Royal Decree-Law 7/2026, the tax rate for the Hydrocarbons Tax applicable to accruals occurring between March 22, 2026 and June 30, 2026 will be:
Article 38 Royal Decree-Law 7/2026, of March 20
RATES IN EFFECT FROM 22/03/2026 TO 30/06/2026 (INCLUSIVE)
|
TAX HEADING |
Description |
General Type |
Special Type |
Total tax rate |
|
1.2.1 |
Unleaded gasoline from 98 octane |
307.71 |
51.29 |
359 euros per 1,000 liters |
|
1.2.2 |
Other unleaded gasolines |
304.32 |
54.68 |
359 euros per 1,000 liters |
|
1.3 |
Diesel fuels for general use |
267.31 |
62.69 |
330 euros per 1,000 liters |
|
1.4 |
Diesel fuels with reduced rate |
17.09 |
3.91 |
21 euros per 1,000 liters |
|
1.5 |
Fuel oils |
12.35 |
2.65 |
15 euros per ton |
|
1.8 |
LPG different uses of fuel |
0 |
- |
0 euros per ton |
|
1.10.1 |
Natural gas for uses other than fuel |
0.30 |
- |
0.30 euros per gigajoule |
|
1.12 |
Kerosene uses other than fuel |
0 |
- |
0 euros per gigajoule |
|
1.13.a) |
Bioethanol and biomethanol blended with unleaded gasoline 98 or higher |
307.71 |
51.29 |
359 euros per 1,000 liters |
|
1.13.b) |
Bioethanol and biomethanol mixed with other unleaded gasoline or unmixed |
304.32 |
54.68 |
359 euros per 1,000 liters |
|
1.14 |
Biodiesel for use as fuel |
267.31 |
62.69 |
330 euros per 1,000 liters |
|
1.15 |
Biodiesel and biomethanol for use as fuel |
17.09 |
3.91 |
21 euros per 1,000 liters |
These tax rate reductions They have effect from March 22, 2026, the date of entry into force of Royal Decree-Law, and validity until the June 30, 2026.
However, as these are exceptional measures, these reductions during the month of June 2026 are subject to the evolution of the consumer price index of the affected products.
To make the application of this measure possible, a self-assessment form 581 will be made available to taxpayers on the Electronic Headquarters of the State Tax Administration Agency, which will allow them to distinguish between the tax rate applicable to accruals prior to March 22, 2026 (date of entry into force of Royal Decree-Law 7/2026, of March 20) and the tax rate applicable to accruals after that date.