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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 IN RELATION TO COMPLIANCE WITH STATE AID REGULATIONS FOR TRANSPORT AID APPROVED BY ARTICLE 22 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.

For its part, the Order HAC/940/2026, of September 8, expressly agrees extend the effectiveness of Order HAC/674/2026, of July 2, to the extension of the aid regulated in articles 22 and 25 of Royal Decree-Law 18/2026, of June 29, and any others that may be authorized in the future.

This Information Note Its purpose is to summarize the applicable regime to ensure 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 22 RDL 18/2026

This help is subject to the 70% surcharge limit. Since the aid is associated with the partial refund of the Hydrocarbons Tax for diesel fuel for professional use under Article 52 bis of the Special Taxes Law, the Administration has the information on diesel consumption, so it is not necessary to provide or communicate any additional data.

Therefore, this limit is applied automatically without needing to submit a declaration of responsibility.

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.