Informative note

Article 46 of Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Crisis in the Middle East, has approved extraordinary and temporary aid to cover the price of diesel consumed by agricultural producers.

BENEFICIARIES

This aid may be available to individuals or legal entities or entities without legal personality that use diesel fuel in agriculture, including horticulture, livestock and forestry, which is taxed at the rate of section 1.4 of article 50.1 of the Special Taxes Law and, in addition, are entitled to the partial refund provided for in article 52 ter of the Special Taxes Law.

Those receiving this aid must comply with all the obligations established in the aforementioned article 52 ter of the Law on Special Taxes and its implementing regulations.

AMOUNT OF AID

The amount of aid will be 20 cents for each liter of diesel purchased and intended exclusively for agricultural use from March 22 to June 30, 2026.

For the calculation of the aid, the diesel fuel acquired for agricultural use in the year 2025 will be considered, for which the beneficiary obtains the refund of the Hydrocarbons Tax quotas provided for in article 52 Ter of the Law of Special Taxes, and each of the days of the calendar year in which the activity has been carried out will be imputed in equal parts.

APPLICATION

The aid will be considered requested upon presentation of the application for refund of the Hydrocarbons Tax for diesel used in agriculture and livestock farming in accordance with the provisions of Order EHA/993/2010, of April 21, as of April 1, 2026.

PROCEDURE

The management of the aid is processed simultaneously and jointly with the procedure provided for the processing of the partial refund of the Hydrocarbon Tax for diesel used in agriculture and livestock farming provided for in article 52 ter of the Law on Special Taxes and its implementing regulations.

Payment of the aid is made by bank transfer to the account to which the payment of the Hydrocarbon Tax refund is ordered.

COMPETENT ADMINISTRATION

The aid will be processed by the State Tax Administration Agency, for beneficiaries who have their tax domicile in common territory, and by the corresponding Foral Administration, in the case of beneficiaries whose tax domicile is located in the territory of the Autonomous Community of the Basque Country or the Foral Community of Navarre.

AID FOR FARMERS WHO HAVE PAID THE SPECIAL TAX OF THE AUTONOMOUS COMMUNITY OF THE CANARY ISLANDS ON PETROLEUM-DERIVED FUELS

Farmers and livestock breeders who are recognized as having the right to a partial refund of the Special Tax of the Autonomous Community of the Canary Islands on Petroleum-Derived Fuels, which taxes the diesel used in their economic activity, may also be beneficiaries of this aid, in accordance with the provisions of Law 3/2008, of July 31, on the partial refund of the quota of the Special Tax of the Autonomous Community of the Canary Islands on Petroleum-Derived Fuels and the establishment of an autonomous deduction in the Personal Income Tax for the variation of the Euribor and its implementing regulations.

In this case, the Ministry of Agriculture, Fisheries and Food is responsible for managing the corresponding aid, with the data of the potential beneficiaries that must be provided by the tax authorities of the Autonomous Community of the Canary Islands and that will be published on the electronic headquarters of the Ministry of Agriculture, Fisheries and Food, granting a period of five days to exercise the right to renounce this aid which, if not exercised, would be equivalent to requesting it.