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Direct aid to transport (Royal Decree-Law 7/2026 of March 20)

General Details

Denomination

Direct aid to transport (Royal Decree-Law 7/2026 of March 20)

Procedure type

Taxation

Subject

Taxes

Purpose

New extraordinary and temporary aid to cover the price of diesel consumed by road transport professionals who, with respect to certain of their vehicles, cannot benefit from the partial refund of the Hydrocarbons Tax.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

electronically, at the Tax Agency's electronic headquarters

Phases of the procedure/service

Start: The application must be submitted during the period between May 1 and June 30, 2026.

Procedure: The competent Tax Administration will process the application and arrange for payment.

End: Payment will be made by bank transfer to the account indicated by the beneficiary in the aid application, starting on July 30, 2026. If three months have passed since the deadline for submitting the form without the grant and payment having been made, the application may be considered rejected.

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Resources

Replacement: within a period of one month, optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are resolved. It will be addressed to the administrative body that issued the challengeable act.

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Article 58 of Royal Decree-Law 7/2026, of March 20,

whereby the Comprehensive Response Plan to the Crisis in the Middle East is approved (BOE, 21-March-2026)