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Information note on the adaptations and specificities applicable to transport aid under Royal Decree-Law 18/2026 regarding adjustments to the State aid regime

INFORMATION NOTE ON AID RELATED TO COMPLIANCE WITH STATE AID REGULATIONS FOR TRANSPORT AID APPROVED BY ARTICLE 25 OF ROYAL DECREE-LAW 18/2026

INTRODUCTION

The Articles 22 and 25 of Real Decree-Law 18/2026, of June 29, The Comprehensive Response Plan to the Crisis in the Middle East, which has been in force since July 1, 2026, establishes two transport aid measures to help alleviate the situation caused by the Iran war. These aids constitute an extension or expansion of the transport aid scheme approved by Royal Decree-Law 7/2026, of March 20, for the eligible period between March 22 and June 30, 2026.

These transport subsidies must comply with EU regulations on State aid and their effectiveness is linked to their adherence to Temporary framework for aid in response to the crisis in the Middle East (C(2026) 2947 final), METSAF approved by the European Commission which establishes the applicable criteria for aid adopted by Member States to be considered compatible with the Treaty on the Functioning of the EU.

These conditions are set out in the Order HAC/674/2026, of July 5, which establishes adaptations and specifications relating to aid to the road transport sectors contemplated in articles 55 and 58 of Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Crisis in the Middle East, regarding adjustments to the State aid regime. (The Order HAC/940/2026, of September 8, expressly agrees to extend the effectiveness of Order HAC/674/2026, of July 2, to the extension of aid regulated in articles 22 and 25 of Royal Decree-Law 18/2026, of June 29).

This Information Note Its purpose is to summarize the applicable regime for compliance with METSAF in relation to the aid provided for in Articles 22 and 25 of Royal Decree-Law 18/2026, of June 29.

APPLICABLE LIMIT ON AID

The aid provided for in articles 22 and 25 of Royal Decree-Law 18/2026 must comply with one of the following limits:

  • 70% limit on the surcharge resulting from the rise in fuel prices caused by the crisis. In this case, the beneficiary must keep, for a period of 10 years from the granting of the aid, the documentation that proves the fuel consumption, the additional cost incurred and compliance with the conditions for the granting of the aid (scheme based on the costs actually incurred provided for in point 66 d) of the METSAF).

  • Limit of 50,000 euros per beneficiary. In this case, the beneficiary is not required to provide detailed evidence of their actual consumption and the additional cost incurred (simplified regime provided for in point 68 of the METSAF).

SITUATIONS THAT PREVENT RECEIVING AID

They will not be eligible to receive the aid provided for in articles 22 and 25 of Royal Decree-Law 18/2026:

  • Large and medium-sized companies that were in crisis on February 28, 2026.

  • Companies that have received previous aid declared incompatible with the internal market by a Decision of the European Commission and have not repaid the full amount of the aid and the recovery interest.

The micro-enterprises and small businessesThey may receive the aid under Articles 22 and 25 of Royal Decree-Law 18/2026, even if they were in crisis on February 28, 2026, provided that on that date they are not involved in insolvency proceedings declared by judicial act in accordance with the consolidated text of the Insolvency Law, approved by Royal Legislative Decree 1/2020, of May 5, and that they have not received rescue aid or restructuring aid unless, in these last two cases:

  • Having received rescue aid, have repaid the loan or terminated the guarantee at the time the aid was granted; or

  • Having received restructuring aid, are not subject to a restructuring plan at the time the aid is granted

Beneficiaries who find themselves in any of the situations that prevent them from receiving the aid They must communicate it, through the Tax Agency's electronic office, to the Administration by completing the corresponding declaration of responsibility formwhich will result in the denial of the aid or, if it has already been paid, the processing of a procedure for the recovery of the unduly received aid with the interest that may be required in accordance with the applicable regulations.

The beneficiaries of the aid who have already submitted the responsible declaration In relation to the aid approved by articles 55 and 58 of Royal Decree-Law 7/2026, of March 20, they should not submit a new declaration regarding the aid of Royal Decree-Law 18/2026.

The failure to submit a responsible declaration When the beneficiary is in any of the situations, it will mean the denial of the aid or, if it has already been paid, the processing of a procedure for the recovery of the unduly received aid with the interest that may be required in accordance with the applicable regulations.

SPECIFIC PROVISIONS APPLICABLE TO THOSE WHO EXCLUSIVELY REQUEST THE AID OF ARTICLE 25 RDL 18/2026

  1. In general, this aid is subject to the limit of 50,000 euros per beneficiary, unless the beneficiary chooses to apply the limit of 70% of the additional cost.

    THIS LIMIT WILL APPLY TO THE SUM OF THE AID FROM ROYAL DECREE-LAW 7/2026 AND THE AID FROM THE EXTENSION OF ROYAL DECREE-LAW 18/2026, so that the amount to be received for the sum of both will not exceed 50,000 euros.

    Failure to submit the declaration of responsibility results in the application of the limit of 50,000 euros per beneficiary.

    If the Responsible Declaration has not been submitted by the deadline for submitting the application for the new aid (October 30, 2026), the limit of 50,000 euros will be automatically applied and the aid will be paid based on that limit.

    If the Declaration of Responsibility is received after October 30, the aid may be supplemented with the corresponding amount.

    If the Responsible Declaration has not been submitted by December 31, the aid will be limited to that already paid, applying the limit of 50,000 euros.

  2. The option by applying the 70% surcharge limit (voluntary) is exercised by submitting the corresponding responsible declaration using the form enabled for this purpose in the Electronic Office of the AEAT, you must indicate the number of liters or kg of fuel consumed (by type of fuel) between March 1 and the date of signing the Responsible Declaration.

    The Declaration of Responsibility It must be submitted as soon as it considers that the requirement that the aid is less than 70% of the additional cost is met and the beneficiary wishes to take advantage of this limit, and in any case before December 31, 2026.

    If the Responsible Declaration has not been submitted by December 31, the aid will be limited to that already paid, applying the limit of 50,000 euros.

  3. If the beneficiary of the aid under Article 25 of Royal Decree-Law 18/2026 is also a beneficiary of the aid under Article 58 of Royal Decree-Law 7/2026, the submission of the declaration of responsibility for opting for the 70% limit will be carried out in accordance with the following criteria:

    1. If the beneficiary has submitted a declaration of responsibility opting for the application of the 70% surcharge limit for the assistance of article 58 of Royal Decree-Law 7/2026, must submit a new declaration of responsibility for the aid of article 25 of Royal Decree-Law 18/2026, updating consumption between March 1, 2026 and the date of submission of the new Responsible Declaration in accordance with the available model.

      The aid from Royal Decree-Law 18/2026 will not be received until the new Responsible Declaration updating the consumption figures is submitted.

    2. If the beneficiary has not submitted a declaration of responsibility opting for the application of the 70% surcharge limit for this aid and wishing to opt for this limit You must submit two declarations of responsibility.: one for the aid of Royal Decree-Law 7/2026 and a new one for the aid of Royal Decree-Law 18/2026, communicating the consumption between March 1, 2026 and the date of submission of the Responsible Declaration.

SPECIFIC CHARACTERISTICS APPLICABLE TO THOSE REQUESTING AID UNDER ARTICLES 22 AND 25 OF ROYAL DECREE-LAW 18/2026

Both forms of aid are subject to a limit of 70% of the additional cost.

This limit applies to the aid of article 22 of Royal Decree-Law 18/2026, automatically without the need to submit a responsible declaration.

To apply this limit to the aid under Article 25 of Royal Decree-Law 18/2026, prior submission of MANDATORY declaration of responsibility which reports the actual fuel consumption of vehicles that are eligible for the aid.

This declaration of responsibility will be submitted through the AEAT electronic office, using the form enabled for this purpose.

Payment of this aid under Article 25 of Royal Decree-Law 18/2026 will not be made until the responsible declaration is submitted, which has a deadline of December 31, 2026.

In case The beneficiaries of the two aid programs (art. 22 and art. 25 of RDL 18/2026) were also beneficiaries of the aid programs of Royal Decree-Law 7/2026 (art. 55 and 58 RDL 7/2026) in order to receive the direct aid under Article 25 it will have to be submitted again a Responsible Declaration For this aid, update the data of the consumption made between March 1 and the date of submission of the new Responsible Declaration.

The declaration of responsibility that may have been submitted regarding the aid of article 58 of Royal Decree-Law 7/2026 It is not valid to receive the new aid under Article 25 of Royal Decree-Law 18/2026, since it is necessary to update the consumption data as the eligible period is extended.

Through the new declaration of responsibility, the interested party confirms that the sum of all aid received (those from Royal Decree-Law 7/2026 plus those from Royal Decree-Law 18/2026) does not exceed 70% of the additional cost. which the company has incurred as a result of the increase in fuel prices.