Exceptionally and temporarily, some of the tax rates of the Hydrocarbons Tax regulated in tariff 1 of section 1 of article 50 of Law 38/1992, of December 28, on Special Taxes, are reduced to the minimum level allowed by Council Directive 2003/96/EC of October 27, 2003, restructuring the Community system of taxation of energy products and electricity.

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.