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Information note (Royal Decree-Law 18/2026)

Information note on the extraordinary and temporary aid provided for in article 22 of Royal Decree-Law 18/2026, of June 29, which adopts certain measures within the framework of the Comprehensive Response Plan to the Crisis in the Middle East.

Article 22 of Royal Decree-Law 18/2026, of June 29, has approved a new extraordinary and temporary aid to cover the price of diesel consumed by vehicle owners who are entitled to a partial refund of the Hydrocarbons Tax for diesel used professionally.

BENEFICIARIES

Those eligible for this aid are the owners of vehicles who are entitled to a partial refund of the Hydrocarbons Tax provided for in Article 52 BIS of the Special Taxes Law regarding diesel for general use that has been used as fuel in the engine of the vehicles they own.

Those receiving this aid must comply with all the obligations established in Article 52 BIS of the Special Taxes Law and its implementing regulations.

AMOUNT OF AID

The amount of aid will be calculated for each liter of diesel for general use used as fuel in the engine of vehicles that are entitled to partial refund for diesel for professional use.

For diesel supplies made during the month of July 2026, the amount of aid will be 0.10 euros per liter of diesel.

For supplies made during the month of August 2026, the amount of aid will be 0.15 euros per liter.

If in this month of August, in accordance with the provisions of article 6 of Royal Decree-Law 18/2026, of June 29, the tax rate for diesel in section 1.3 was 178.01 euros per 1,000 liters (144 + 34.01), the amount of aid will be 0.05 euros per liter.

For supplies made during the month of September 2026, the amount of aid will be 0.20 euros per liter.

If in this month of September, in accordance with the provisions of article 7 of Royal Decree-Law 18/2026, of June 29, the tax rate for diesel in section 1.3 was 178.01 euros per 1,000 liters (144 + 34.01), the amount of aid will be 0.05 euros per liter. And if it were 229 euros per 1,000 liters (185.5 + 43.05) the amount of aid will be 0.10 euros per liter.

VEHICLES ELIGIBLE FOR AID

The vehicles eligible for aid are the same as those eligible for partial refunds on diesel fuel for professional use:

  1. Motor vehicles or combinations of coupled vehicles intended exclusively for the transport of goods by road, whether for another's or one's own account, and with a maximum authorised weight equal to or greater than 7.5 tonnes.

  2. Motor vehicles intended for the transport of passengers, whether regular or occasional, included in categories M2 or M3 as established in the Council Directive 70/156/EEC of 6 February 1970, relating to the approximation of the legislationMember States' regulations on the type-approval of motor vehicles and their trailers.

  3. The taxis. For these purposes, a taxi is understood to be a vehicle intended for public passenger service under a municipal license and equipped with a taximeter.

PROCEDURE

The procedure for processing and paying the aid is the one provided for the refund of the Hydrocarbons Tax for the use of professional diesel provided for in article 52 bis of Law 38/1992, of December 28, and in its implementing regulations.

The aid is conditional on payment for diesel purchased at retail outlets being made using professional diesel cards. 

The use of professional diesel cards as a specific means of payment is considered a request for aid.

At the end of each calendar month, the Tax Agency will process the corresponding aid and, if applicable, agree on its payment.

Payment will be made by bank transfer to the account indicated for registration in the Census of Beneficiaries of refunds for professional diesel and vehicles owned by them.

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.