Information note (Royal Decree-Law 18/2026)

Information note on the temporary extension of the extraordinary and temporary aid to cover the price of diesel consumed by agricultural producers provided for in article 46 of Royal Decree-law 7/2026, approved by article 16 of Royal Decree-law 18/2026, of June 29.

Article 46 of Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Crisis in the Middle East, establishes extraordinary and temporary aid for diesel fuel purchased and intended exclusively for agricultural use from March 22 to June 30, 2026.

Article 16 of Royal Decree 18/2026, of June 29, establishes a temporary extension of this aid for diesel fuel purchased and intended exclusively for agricultural use. between July 1, 2026 and September 30, 2026.

BENEFICIARIES

Those who may benefit from this extension of aid are natural or legal persons or entities without legal personality that use as fuel in agriculture, including horticulture, livestock and forestry, diesel that is taxed at the rate of section 1.4 of article 50.1 of the Law on Special Taxes and, in addition, have the right to the partial refund provided for in article 52 ter of the Law on Special Taxes.

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

For the calculation of this temporary extension of the aid, the diesel fuel acquired in 2025 for which the beneficiary obtains the refund of article 52 TER of the Special Taxes Law must be considered, which will be imputed in equal parts for each of the days of the calendar year in which the activity has been carried out.

The amount of aid corresponding to the period between July 1, 2026 and September 30, 2026 will be up to 70 percent of the difference between the average price of agricultural diesel for the week and the price of agricultural diesel before the start of the conflict, without in any case exceeding 0.2 euros per liter of diesel.

For these purposes, the reference will be the price excluding taxes published in the Weekly Report on Energy Prices in the Agricultural and Fisheries Sector, published by the Ministry of Agriculture, Fisheries and Food.

The aforementioned calculation cannot be carried out until the end of the eligible period between July 1, 2026 and September 30, 2026.

APPLICATION

The aid under Article 46 of Royal Decree 7/2026 and its temporary extension will be considered requested with the submission of the application for partial refund of the Hydrocarbons Tax for diesel used in agriculture and livestock farming provided for in Article 52 TER of the Law on Special Taxes, in accordance with the provisions of Order EHA/993/2010, of April 21, from April 1, 2026.

Beneficiaries who, as of July 1, 2026, had already submitted an application for partial refund of the Hydrocarbons Tax should not submit any additional application to the Tax Administration.

PROCEDURE

The aid provided for in Article 46 of Royal Decree-Law 7/2026 and its temporary extension will be processed jointly with the procedure provided for the processing of the partial refund of the Hydrocarbons 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 temporary extension of the aid will be processed by the State Tax Administration Agency, with respect to the 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.