Information note (Royal Decree-Law 18/2026)
Article 25 of Royal Decree-Law 18/2026, of June 29, which adopts certain measures within the framework of the Comprehensive Response Plan to the Crisis in the Middle East, regulates an extraordinary and temporary aid to cover the price of fuels consumed by road transport professionals who, with respect to certain of their vehicles, cannot benefit from the partial refund of the Hydrocarbons Tax for diesel fuel for professional use.
BENEFICIARIES
The following may be beneficiaries of this aid: self-employed workers and legally constituted companies in Spain that, as of July 1, 2026:
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They must hold a transport authorization of any of the classes VDE, VT, VTC, VSE, MDLE and MDPE, according to the number and type of vehicles assigned to the authorization and be registered in the Register of Transport Companies and Activities.
For these purposes, the Tax Agency will consider the holders who, as of July 1, 2026, were registered in the Register of Transport Companies and Activities, and who have been sent by the Ministry of Transport and Sustainable Mobility with information on the tax identification number of the carrier, the type of license held, and the number of vehicles and classification.
In it Link to the Register of Transport Companies and Activities They can consult the valid enabling titles (authorizations for the exercise of the activity, community licenses, professional competence, safety advisors and driver qualification), as well as the vehicles registered therein, under the terms established in article 53 of Law 16/1987, of July 30, on the Regulation of Land Transport.
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Have at your disposal a license issued in Ceuta and Melilla for taxi vehicles.
The requirement to hold a VT license is considered fulfilled with the license issued in Ceuta and Melilla for taxi vehicles, provided that it is held on July 1, 2026. For these purposes, the Tax Agency will consider those owners who, as of July 1, 2026, have authorization for a taxi passenger vehicle in the Cities of Ceuta and Melilla, and who have been referred by the Ministry of Transport and Sustainable Mobility.
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They must be owners of urban buses according to the classification by usage criteria of the General Vehicle Regulations and be registered in the Vehicle Registry of the Central Traffic Headquarters as of July 1, 2026.
For these purposes, the Tax Agency will consider the owners of urban buses according to the classification by usage criteria of the General Vehicle Regulations that are registered in the Vehicle Registry of the Central Traffic Headquarters as of July 1, 2026 and have been submitted by the Ministry of Transport and Sustainable Mobility.
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They must hold a VT class transport authorization to which an adapted taxi or Eurotaxi is attached, as provided in the Royal Decree 1544/2007, that as of July 1, 2026 are registered in the Register of Transport Companies and Activities and are not registered in the Census of beneficiaries of refunds for professional diesel and vehicles of their ownership.
The beneficiaries must carry out an activity that falls under one of the following headings of the Economic Activities Tax (IAE) rates:
|
IAE Rates Section |
Activity |
|---|---|
|
721.1 |
Public urban transport |
|
721.2 |
Transport by taxis |
|
721.3 |
Road passenger transport |
|
721.4 |
Medical transport in ambulances |
|
Group 722 |
Goods transport by road |
|
729.3 |
Other land transport services ncop |
|
751.4 |
Operation of toll highways, roads, bridges and tunnels |
|
751.6 |
Loading and unloading services |
|
Group 757 |
Removals services |
|
756.1 |
Transport agencies, freight forwarders |
|
756.9 |
Other transport mediation services |
AMOUNT OF AID
The individual amount of aid is determined according to the number and type of vehicle operated by each beneficiary that is not eligible for the partial refund of the Hydrocarbons Tax for diesel fuel for professional use provided for in article 52 bis of the Special Taxes Law, according to the following table:
|
Vehicle |
Amount (euros) |
|---|---|
|
Heavy goods. Truck. MDPE with MMA ≥7.5 t and fuel type LPG, CNG or LNG |
1,350 |
|
Heavy goods. MDPE with MMA ≥7.5 t, diesel fuel type and domiciled in the Canary Islands, Ceuta or Melilla |
1,350 |
|
Heavy goods. Truck. MDPE with MMA <7.5 t |
499 |
|
Light goods. Van. MDLE |
225 |
|
VSE Ambulance |
225 |
|
Taxis. VT. with fuel type LPG, CNG or LNG. |
150 |
|
Taxis. VT with gasoline fuel type. VT with diesel fuel type and domiciled in the Canary Islands or taxis domiciled in Ceuta or Melilla or without a taximeter |
150 |
|
Adapted taxis or Eurotaxis. VT with gasoline fuel type. VT with diesel fuel type. VT with fuel type LPG, CNG or LNG. VT with diesel fuel type and domiciled in the Canary Islands or taxis domiciled in Ceuta or Melilla or without a taximeter. |
150 |
|
Rental vehicle with driver. VTC |
150 |
|
Bus. VDE and type of fuel LPG, CNG or LNG |
731 |
|
Bus. VDE and type of diesel fuel and domiciled in the Canary Islands, Ceuta or Melilla |
750 |
|
Urban bus according to the classification by criteria of use of the General Vehicle Regulations and type of fuel LPG, CNG or LNG |
731 |
|
Urban bus according to the classification by criteria of use of the General Vehicle Regulations, diesel fuel type and domiciled in the Canary Islands, Ceuta or Melilla |
750 |
Notwithstanding the foregoing, depending on the variation of the CPI of diesel fuel in section 1.3 of article 50.1 of the Special Taxes Law for the months of June and July 2026, the amount of aid will be the result of multiplying each of the amounts included in the table above by the coefficients provided for in section 3 of article 25 of Royal Decree-Law 18/2026.
This aid is incompatible with the aid for beneficiaries of the refund of the Hydrocarbons Tax for professional diesel fuel under Article 52 bis of the Special Taxes Law, so the aid will not be applied to vehicles entitled to the aforementioned refund.
PROCEDURE
Beneficiaries must apply for the aid electronically through the Electronic Office of the competent Tax Agency, using the form provided for this purpose.
The application may be submitted during the period between September 1st and October 30th, 2026.
COMPETENT ADMINISTRATION
The aid will be processed by the State Tax Administration Agency, in the case of beneficiaries with tax domicile in the common territory, and the corresponding Provincial Administration, in the case of beneficiaries with tax domicile in the territory of the Autonomous Community of the Basque Country or the Foral Community of Navarre.
Within the scope of the State Tax Administration Agency, these aids will be processed by the services of the Regional Customs and Excise Departments of the Special Delegations of the Tax Agency.