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Information note on compliance with state aid regulations in aid to cover the price of diesel consumed by agricultural producers

Royal Decree Law 7/2026, of March 20, stipulates that the aid approved to compensate for the economic and social effects derived from the armed conflict in the Middle East must respect the Community regulations on State aid.

In this sense, The eighth Additional Provision of Royal Decree-Law 7/2026 provides:

  1. The application of the measures set out in Titles IV and V shall comply with the provisions of Community law on State aid.

  2. The full effectiveness of the aid provided for in Titles IV and V is linked to its subjection to a specific compatibility regime; to the establishment of a Temporary Framework for State aid; or a decision by the European Commission authorizing its compatibility with the internal market, or an equivalent instrument.

Consequently, obtaining aid requires compliance with specific State aid requirements approved by the European Commission.

TIME FRAMEWORK APPLICABLE TO THE AID UNDER ARTICLE 46 OF THE ROYAL DECREE-LAW

The European Commission has recognized the agricultural, fisheries and aquaculture sectors as particularly affected by the crises, admitting that the possibilities for granting aid provided for in the current sectoral rules may be temporarily supplemented with additional measures.

On April 29, 2026, the European Commission adopted the Commission Communication Temporary framework for aid in response to the crisis in the Middle East (C(2026) 2947 final), METSAF, (for its acronym in English), which establishes the applicable criteria for aid adopted by Member States to be considered compatible with the Treaty on the Functioning of the EU.

In this regard, point 61 of METSAF indicates that aid in the agricultural and fisheries-aquaculture sector, which meets all the requirements established in that point, is compatible with the internal market pursuant to the aforementioned Article 107, paragraph 3, letter c), of the Treaty on the Functioning of the European Union.

The European Commission, through the Decision «SA.122724 (2026/N) - METSAF - Aid intended to cover the cost of diesel consumed by agricultural producers due to the increase caused by the Middle East crisis», has considered that the aid approved by Spain included in art. 46 of RDL 7/2026 is compatible with article 107 of the TFEU, insofar as it meets METSAF conditions.

The Official State Gazette (BOE) of June 6, 2026, published the Order APA/568/2026, of June 5, which establishes adaptations and specifications relating to aid to the agricultural and fisheries sector contemplated in articles 46, 50 and 51 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.

This Order establishes the adaptations and specifications applicable in relation to the aid of article 46 of Royal Decree-Law 7/2026 to guarantee its suitability to METSAF and compliance with the regulations on state aid.

COMPANIES THAT CARRY OUT FORESTRY ACTIVITIES

The aid provided for in Article 46 of Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Crisis Response Plan for the Middle East, is in accordance with the "Commission Communication Temporary framework for aid in response to the crisis in the Middle East (C(2026) 2947 final)" (METSAF).

However, the aid under Article 46 of Royal Decree-Law 7/2026, of March 20, intended for forestry They will be framed within Commission Regulation (EU) 2023/2831 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.

To this effect, the beneficiary who uses diesel in forestry activities must expressly notify the managing body before requesting the refund of the Special Tax on Hydrocarbons, or within fifteen working days from the day after the effectiveness of this order if the refund has already been requested.

This communication will be made through the form available on the Tax Agency's electronic portal, which can be accessed through the following link:

Declaration of forestry activities

LIMIT APPLICABLE TO THE AMOUNT TO BE RECEIVED FOR THE AID UNDER ARTICLE 46 OF THE ROYAL DECREE-LAW

The amount of aid to be received must respect the limits provided for in point 66(d) of the METSAF scheme according to which the total amount of aid received may not exceed, in any case, 70% of the fuel surcharge borne during the eligible period.

The application of this regime obliges the beneficiary to have, keep and, where appropriate, provide the documentation proving compliance with the 70% limit for a period of ten years from the granting of the aid.

SITUATIONS PROVIDED FOR IN THE METSAF THAT PREVENT RECEIVING AID

They will NOT be able to receive this aid beneficiaries who are in none of the situations provided for in section 2 of Order APA/568/2026, of June 5:

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

  2. In the case of micro and small businesses, They may be eligible for aid, 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 have not received rescue aid or restructuring aid unless, in these last two cases, they comply with the provisions of METSAF, that is to say:

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

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

  3. Companies that had previously received aid declared incompatible with the internal market by a Decision of the European Commission and has not repaid the full amount thereof and the recovery interest.

DECLARATION OF RESPONSIBILITY FOR BEING SUBJECT TO CAUSES THAT PREVENT THE RECEIPT OF AID

Those receiving aid who find themselves in any of the situations provided for in section 2 of Order APA/568/2026, of June 5, must notify the Administration by submitting a declaration of responsibility stating that they are in situations that prevent them from receiving aid.

If the beneficiary is not in any of the situations indicated, they should not make any communication. Fifteen working days after June 7, 2026, the Tax Agency may consider that the interested party declares that they are not in any of the situations and process the aid.

Submission method and deadline:

This communication will be made through the Electronic Office of the Tax Agency, and must be submitted at the time of application for the aid.

In the case of applications submitted before June 7, 2026, the declaration of responsibility must be submitted within fifteen working days, starting from June 7 (effective date of Order APA 586/2026).

The submission will be made through the form available on the Tax Agency's electronic portal, which can be accessed via the following link:

Declaration of Non-Compliance

Effects of the presentation

The presentation of this communication This 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 interest.

Failure to submit this declaration when the beneficiary is in any of the situations indicated This 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 interest.

CONCEPT OF A COMPANY IN CRISIS

For these purposes, the concept of a company in crisis It is the one set out in article 2, point 18 of Regulation (EU) No 651/2014of the Commission, of 17 June 2014, declaring certain categories of aid compatible with the internal market pursuant to Articles 107 and 108 of the Treaty.

CONCEPT OF MICRO-ENTERPRISE AND SMALL ENTERPRISE

For the purposes of METSAF, the concept of micro-enterprise and small business is the one set out in Article 2 of Annex I of Regulation (EU) No 651/2014of the Commission of 17 June 2014, declaring certain categories of aid compatible with the internal market pursuant to Articles 107 and 108 of the Treaty.