The Royal Decree-Law 25/2026, of September 29, which adopts and extends certain measures within the framework of the Comprehensive Response Plan to the Crisis in the Middle East, was published in the Official State Gazette (BOE) on September 30.

Among the tax measures contained in this Royal Decree-Law, the following stand out:

• Reduction in the Hydrocarbon Tax of 20 cents per liter in October, 13 cents in November and 6 cents in December. These discounts will apply to supplies of unleaded gasoline and diesel and will vary depending on the September CPI data, which if it exceeds the figure for the same month of the previous year by 15% will cause the reduction to continue at 20 cents in November and to drop to 13 cents in December. The 20 cent discount could also be applied in December, provided that the CPI for October 2026 is 15% higher than that of the same month of the previous year.

• The Value Added Tax establishes a reduction of VAT from 21 to 10% for the months of November and December 2026 on the supply of electricity (consumers who have contracted a power less than or equal to 10 KW and recipients of the social bonus) and natural gas, briquettes and "pellets" from biomass and wood for firewood. The tax reduction for the month of November is conditional upon the CPI for electricity and natural gas in September 2026 exceeding the CPI of September of the previous year by 15 points. While the VAT reduction in December is conditional on the CPI for electricity and natural gas in October 2026 exceeding the CPI of October of the previous year by 15 points.

• The Electricity Tax also provides for the possibility of reducing the tax rate from 5.1% to 0.5% when the electricity CPI in the months of September and October 2026 exceeds by 15 points the CPI of the same months of the previous year.

Likewise, this Royal Decree-Law extends from 1 October to 31 December 2026 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 and the extraordinary and temporary aid to cover the price of diesel consumed by owners of vehicles who are entitled to a partial refund of the Hydrocarbons Tax for diesel used professionally.

Finally, Article 30 of this Royal Decree-Law establishes a system of direct aid for road transport professionals who, with respect to their vehicles, cannot be beneficiaries of the partial refund of the Hydrocarbons Tax provided for in Article 52 bis of Law 38/1992.