Direct aid to transport (Royal Decree-Law 18/2026 of June 29)

Denomination

Direct aid to transport (Royal Decree-Law 18/2026 of June 29)

Procedure type

Taxation

Subject

Taxes

Purpose

Extraordinary and temporary aid to cover the price of diesel fuel consumed by road transport professionals who, with respect to certain of their vehicles, cannot benefit from the partial refund of the Hydrocarbons Tax to alleviate the effects of the energy crisis resulting from the armed conflict in the Middle East

Responsible body

State Revenue Office

Startup method

interested

Applicant: Citizen - Company

Place for presentation

Electronic headquarters of the State Tax Administration Agency

Procedure/Service Phases

start: The application must be submitted during the period between September 1 and October 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 October 30, 2026. If three months have passed since the end of the period for submitting the form without the grant and payment having been made, the application may be considered rejected. This presumed dismissal may be appealed through a motion for reconsideration and an economic-administrative claim.

Forms

Electronic processing

Resolution deadline

3 months

Decision-making 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.

Identification system

Electronic ID card, Electronic certificate, Cl@ve PIN

Level of interactivity

Level 4: Electronic processing