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Informative note

Article 55 of Royal Decree-Law 7/2026, of March 20, 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

For diesel supplies made between March 22 and June 30, 2026, the amount of aid will be 20 cents 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.

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 regular or occasional transport of passengers, included in categories M2 or M3 of those established in Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to 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

For the processing and payment of the aid, the procedure provided for the refund of the Hydrocarbon Tax for the use of professional diesel fuel is applied.

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, with respect to beneficiaries with tax domicile in the common territory, and the corresponding Foral 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