Informative note

Article 58 of Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Middle East Crisis, regulates an 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 for diesel for professional use provided for in Article 52 bis of the Law on Special Taxes.

BENEFICIARIES

This aid may be available to self-employed workers and legally constituted companies in Spain that, as of March 22, 2026:

They hold a transport authorisation of any of the VDE, VT, VTC, VSE, MDLE and MDPE classes, taking into account the number and type of vehicles assigned to the authorisation and are registered in the Register of Transport Companies and Activities.

For these purposes, the Tax Agency will consider the holders who, as of March 22, 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 verify the valid qualifications (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.
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 as of March 22, 2026. For these purposes, the Tax Agency will consider those owners who, as of March 22, 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.
They must be owners of urban buses according to the classification by usage criteria of the General Vehicle Regulations and that as of March 22, 2026, they are registered in the Vehicle Registry of the Central Traffic Headquarters.

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 March 22, 2026 and have been submitted by the Ministry of Transport and Sustainable Mobility.

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	1,800
Heavy goods. MDPE with MMA ≥7.5 t, diesel fuel type and domiciled in the Canary Islands, Ceuta or Melilla	1,800
Heavy goods. Truck. MDPE with MMA <7.5 t	665
Light goods. Van. MDLE	300
VSE Ambulance	300
Taxis. VT. with fuel type LPG, CNG or LNG.	200
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	200
Rental vehicle with driver. VTC	200
Bus. VDE and type of fuel LPG, CNG or LNG	975
Bus. VDE and type of diesel fuel and domiciled in the Canary Islands, Ceuta or Melilla	1,000
Urban bus according to the classification by criteria of use of the General Vehicle Regulations and type of fuel LPG, CNG or LNG	975
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	1,000

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 betweenMay 1st and June 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.