Spain: Tax measures approved by Royal Decree Law 7/2026, which approves the comprehensive Plan for Response to the Crisis in The middle Meddle East
On Saturday, March 21, 20026, Royal Decree-Law 7/2026, of March 20, approving the Comprehensive Crisis Response Plan in the Middle East, has been published in the Official State Gazette (BOE no. 71).
We transfer the main measures in energy matters, which are applicable in the Excise on Hydrocarbons, Excise on Electricity and on the Value of Production of Electricity and VAT:
TAX RATES OF THE EXCISE ON HYDROCARBONS
With effect from 22 March 2026 and in force until 30 June 2026, the tax rates regulated in Tariff 1 of section 1 of Article 50of Law 38/1992, of 28 December, on Excise Duties, will be as follows:
Heading 1.1 Leaded petrol: €433.79 per 1,000 litres of general type and €72 per 1,000 litres of special type.
Heading 1.2.1 Unleaded petrol of 98 I.O. or higher octane: 307.71 euros per 1,000 litres of general type and 51.29 euros per 1,000 litres of special type.
Heading 1.2.2 Other unleaded petrol: EUR 304.32 per 1,000 litres of general type and EUR 54.68 per 1,000 litres of special type.
Heading 1.3 Diesel for general use: 267.31 euros per 1,000 litres of general type and 62.69 euros per 1,000 litres of special type.
Heading 1.4 Diesel fuels that can be used as fuel for the purposes referred to in Article 54(2) and, in general, as fuel: €17.09 per 1,000 litres of general type and €3.91 per 1,000 litres of special type.
Heading 1.5 Fuel oils: €12.35 per tonne of general type and €2.65 per tonne of special type.
Heading 1.6 LPG for general use: 57.47 euros per tonne.
Heading 1.8 LPG intended for uses other than fuel: 0 euros per tonne.
Heading 1.9 Natural gas for general use: 1.15 euros per gigajoule.
Heading 1.10.1 Natural gas intended for uses other than fuel, as well as natural gas intended for use as fuel in stationary engines: 0.30 euros per gigajoule.
Heading 1.10.2 Natural gas intended for use for professional purposes as long as it is not used in cogeneration processes and direct or indirect generation of electricity: 0.15 euros per gigajoule.
For the purposes of the provisions of this Heading, natural gas intended for use for professional purposes is considered to be the supply of natural gas for consumption in industrial plants and facilities, excluding that which is used to produce useful thermal energy whose final use is produced in establishments or premises that do not have the status of industrial plants or facilities. Likewise, natural gas used in agricultural crops will be considered natural gas intended for use for professional purposes.
Heading 1.11 Kerosene for general use: 306 euros per 1,000 litres of general type and 72 euros per 1,000 litres of special type.
Heading 1.12 Kerosene for uses other than fuel: 0 euros per 1,000 litres.
Heading 1.13 Bioethanol and biomethanol for use as fuel:
a) Bioethanol and biomethanol mixed with unleaded gasoline of 98 I.O. or higher octane: 307.71 euros per 1,000 liters of general type and 51.29 euros per 1,000 liters of special type.
b) Bioethanol and biomethanol, mixed with other unleaded or unblended petrol: 304.32 euros per 1,000 litres of general type and 54.68 euros per 1,000 litres of special type.
Heading 1.14 Biodiesel for use as fuel: 267.31 euros per 1,000 litres of general type and 62.69 euros per 1,000 litres of special type.
Heading 1.15 Biodiesel for use as fuel in the uses provided for in paragraph 2 of Article 54 and, in general, as fuel, and biomethanol for use as fuel: 17.09 euros per 1,000 litres of general type and 3.91 euros per 1,000 litres of special type. Heading 1.16 (Deleted). Heading 1.17 (Deleted)
If in April the variation in the CPI for fuels does not exceed the CPI of the same month of the previous year by more than 15 percent, according to the information published in May by the National Institute of Statistics, the reduction in the rate will cease to apply in June.
TAX RATE OF THE EXCISE ON ELECTRICITY.
With effect from March 22, 2026 and valid until June 30, 2026, the Excise on Electricity will be charged at the tax rate of 0.5 percent.
The amounts resulting from the application of this tax rate may not be less than the following amounts:
(a) EUR 0.5 per megawatt-hour (MWh), where the electricity supplied or consumed is used for industrial purposes, on vessels moored in port that do not have the status of private recreational vessels or in rail transport;
b) 1 euro per megawatt-hour (MWh), when the electricity supplied or consumed is used for other uses. When the condition set out in the preceding paragraphs is not met, the amounts indicated therein shall be considered tax rates and shall be applied to the total supply or consumption of the period expressed in megawatt-hours (MWh).
When the condition set out in the preceding paragraphs is not met, the amounts indicated therein shall be considered tax rates and shall be applied to the total supply or consumption of the period expressed in megawatt-hours (MWh).
For these purposes, the following are considered industrial uses:
a) Those carried out in high voltage or in industrial plants and facilities.
b) Those carried out at low voltage for agricultural irrigation.
The minimum tax set out in letters a) and b) above shall not apply to the cases provided for in letters a), b), c) and d) of section 1 of Article 98 of Law 38/1992, of 28 December, on Excise Duties.
If in April the variation in the CPI for electricity does not exceed by more than 15 per cent the CPI for the same month of the previous year, according to the information published in May by the National Institute of Statistics, the reduction in the rate regulated in section One of this article will cease to apply in June.
DETERMINATION OF THE TAXABLE BASE AND THE AMOUNT OF THE INSTALMENT PAYMENTS OF THE TAX ON THE VALUE OF ELECTRICITY PRODUCTION DURING THE 2026 FINANCIAL YEAR.
For the 2026 financial year, the taxable base of the tax on the value of electricity production will be made up of the total amount that the taxpayer is entitled to receive for the production and incorporation of electricity into the electricity system, measured in plant bars, for each installation, in the tax period reduced by 10 per cent of the remuneration corresponding to the electricity incorporated into the system during the first calendar quarter. and reduced by all the remuneration corresponding to the electricity incorporated into the system during the second calendar quarter.
The instalment payment for the first quarter will be calculated based on the value of the production of electricity, measured in plant busbars, and incorporated into the electricity system from the beginning of the tax period until the end of the first three months of the year, reduced by 10 per cent of the amount of remuneration corresponding to the electricity incorporated into the system during that calendar quarter. applying the tax rate provided for in Article 8 of Law 15/2012, of 27 December, on tax measures for energy sustainability.
The instalment payment for the second quarter will be calculated based on the value of the production of electricity, measured in plant busbars, and incorporated into the electricity system from the beginning of the tax period until the end of the first six months of the year, reduced by 10 per cent of the amount of the remuneration corresponding to the electricity incorporated into the system during the first calendar quarter and by the total amount of the remuneration corresponding to the electricity incorporated into the system during the second calendar quarter, applying the tax rate provided for in Article 8 of Law 15/2012, of 27 December, on fiscal measures for energy sustainability, and deducting the amount of the instalment payments previously made on account of the 2026 financial year.
The instalment payments for the third and fourth quarters will be calculated on the basis of the value of the production of electricity, measured in plant busbars, and incorporated into the electricity system from the beginning of the tax period until the end, respectively, of the nine or twelve months of the year, reduced by 10 per cent of the amount of the remuneration corresponding to the electricity incorporated into the system during the first calendar quarter and in full of the amount of the remuneration corresponding to the electricity incorporated into the system during the second calendar quarter, applying the tax rate provided for in Article 8 of Law 15/2012, of 27 December, on tax measures for energy sustainability, and deducting the amount of the instalment payments previously made on account of the 2026 financial year.
In order to ensure the balance of the system, the electricity system shall be compensated for the amount equivalent to the reduction in revenue resulting from the measure provided for in this article, with the maximum limit of the amount necessary to achieve the balance between the revenues and expenses associated with the charges of the electricity system
VALUE ADDED TAX RATE APPLICABLE TO CERTAIN INTRA-COMMUNITY SUPPLIES, IMPORTS AND ACQUISITIONS OF ENERGY PRODUCTS
With effect from 22 March 2026 and valid until 30 June 2026, the 10 per cent rate of Value Added Tax will be applied to intra-community deliveries, imports and acquisitions of:
ELECTRIC ENERGY made in favor of:
– Holders of electricity supply contracts, whose contracted power (fixed power term) is less than 10 kW, regardless of the voltage level of the supply and the contracting modality.
– Holders of electricity supply contracts who are recipients of the social electricity bonus and have been recognised as severely vulnerable or severely vulnerable at risk of social exclusion, in accordance with the provisions of Royal Decree 897/2017, of 6 October, which regulates the figure of the vulnerable consumer, the social bonus and other protection measures for domestic electricity consumers.
NATURAL GAS, BRIQUETTES AND PELLETS from biomass and WOOD FOR FIREWOOD.
If in April the variation in the CPI for gas does not exceed the CPI of the same month of the previous year by more than 15 percent, according to the information published in May by the National Institute of Statistics, the reduction in the rate regulated in this letter will cease to apply in June.
PETROL, DIESEL AND BIOFUELS intended for use as fuels included in sections 1.2.1, 1.2.2, 1.3, 1.4, 1.5, 1.6, 1.8, 1.12, 1.13, 1.14 and 1.15 of tariff 1 of Article 50.1 of Law 38/1992 of 28 December 1992 on Excise Duties.
If in April the variation in the CPI for fuels does not exceed the CPI of the same month of the previous year by more than 15 percent, according to the information published in May by the National Institute of Statistics, the reduction in the rate will cease to apply in June.
PARTIAL REFUND FOR DIESEL FOR PROFESSIONAL USE.
With effect from 22 March 2026 and valid until 30 June 2026, the refund rate regulated in Article 52 bis.6 of Law 38/1992, of 28 December, on Excise Duties, will be zero euros.
EXTRAORDINARY AND TEMPORARY AID TO COVER THE PRICE OF DIESEL CONSUMED BY THE OWNERS OF VEHICLES THAT ARE ENTITLED TO A PARTIAL REFUND OF THE EXCISE ON HYDROCARBONS.
The beneficiaries of this aid will be the owners of the vehicles referred to in section 2 of article 52 bis of Law 38/1992, of 28 December, who are entitled to a partial refund of the Hydrocarbons Tax in respect of diesel for general use that has been used as fuel in the engine of the vehicles they own. The beneficiaries of this aid must comply with all the obligations established in Article 52 bis of Law 38/1992, of 28 December, and in its implementing regulations.
The amount of the aid will amount to 0.20 euros for each litre of diesel for general use used as fuel in the engine of the vehicles referred to in section 2 of article 52 bis of Law 38/1992, of 28 December, in the supplies made between the entry into force of this royal decree-law and 30 June 2026.
Obtaining the aid will be conditional on the payment of diesel purchased in retail facilities being made through the use of professional diesel cards
The use of professional diesel cards as a specific means of payment for the acquisition of diesel will be considered an application for the aid.
When the supply of diesel is carried out in facilities for own consumption referred to in article 1.9 of Order HFP/941/2022, of 3 October, obtaining the aid will be conditional on the owner of the installation complying with the requirements and obligations established in the aforementioned Order
The procedure for managing the aid will be processed simultaneously and jointly with the procedure processed for the partial refund of the Tax on Hydrocarbons for diesel for professional use. At the end of each calendar month, the competent Administration will calculate the amount of the aid and, where appropriate, will agree on its payment.
Vehicles that obtain the aid regulated in this section may not be subject to extraordinary and temporary direct aid to cover the price of certain energy products for road transport companies that do not benefit from the partial refund of the Hydrocarbons Tax for diesel for professional use.
EXTRAORDINARY AND TEMPORARY AID TO COVER THE PRICE OF DIESEL CONSUMED BY ROAD LAND TRANSPORT PROFESSIONALS WHO, IN RESPECT OF CERTAIN OF THEIR VEHICLES, CANNOT BE BENEFICIARIES OF THE PARTIAL REFUND OF THE EXCISE ON HYDROCARBONS
A system of direct aid is established for road land transport professionals who, with respect to certain of their vehicles, cannot be beneficiaries of the partial refund of the Hydrocarbons Tax provided for in Article 52 bis of Law 38/1992, of 28 December, on Excise Duties, and are holders of the authorisations and means of transport
Are holders of a transport authorisation of any of the classes VDE, VT, VTC, VSE, MDLE, and MDPE according to the number and type of vehicle assigned to the authorisation and who on the date of entry into force of this Royal Decree-Law are registered in the Register of Transport Companies and Activities
Are owners of urban buses in accordance with the classification by criteria of use of the General Vehicle Regulations and who, on the date of entry into force of the Royal Decree-Law, are registered in the National Vehicle Registry of the Central Traffic Headquarters.
Beneficiaries must carry out an activity that falls under one of the headings of the following Economic Activities Tax (IAE) Rates
Tarifas IAE Actividad
Epígrafe 721.1 Transporte urbano colectivo.
Epígrafe 721.2 Transporte por autotaxis.
Epígrafe 721.3 Transporte de viajeros por carretera.
Epígrafe 721.4 Transporte sanitario en ambulancias
Grupo 722 Transporte de mercancías por carretera.
Epígrafe 729.3 Otros servicios de transportes terrestres n.c.o.p.
Epígrafe 751.4 Explotación de autopistas, carreteras, puentes y túneles de peaje
Epígrafe 751.6 Servicios de carga y descarga de mercancías
Grupo 757 Servicios de mudanza.
Epígrafe 756.1 Agencias de transporte, transitarios
Epígrafe 756.9 Otros servicios de mediación del transporte
The individual amount of the aid will be determined according to the number and type of vehicle operated by each beneficiary that is not eligible to benefit from the partial refund of the Hydrocarbons Tax for diesel for professional use, in accordance with the table below:
Vehículo Importe (€)
Mercancías pesado. Camión. MDPE con MMA >7,5 t y tipo de carburante GLP, GNC o GNL. 1800
Mercancías pesado. MDPE con MMA>7,5 t, tipo de combustible gasóleo y domiciliado en Canarias, Ceuta o Melilla. 1800
Mercancías pesado. Camión. MDPE con MMA<7,5 t. 665
Mercancías ligero. Furgoneta. MDLE. 300
Ambulancia VSE. 300
Taxis. VT. con tipo de combustible GLP, GNC o GNL. 200
Taxis. VT con tipo de combustible gasolina. VT con tipo de combustible gasóleo y domiciliado en Canarias o taxis domiciliados en Ceuta o Melilla o sin aparato taxímetro. 200
Vehículo alquiler con conductor. VTC. 200
Autobús. VDE y tipo de carburante GLP, GNC o GNL. 975
Autobús. VDE y tipo de combustible gasóleo y domiciliado en Canarias, Ceuta o Melilla. 1000
Autobús urbano conforme a la clasificación por criterios de utilización del Reglamento General de Vehículos y tipo de
combustible GLP, GNC o GNL. 975
Autobús urbano conforme a la clasificación por criterios de utilización del Reglamento General de Vehículos, tipo de
combustible gasóleo y domiciliado en Canarias, Ceuta o Melilla. 1000
Beneficiaries must apply for the aid, electronically through the Electronic Office of the competent Tax Administration, using the form provided for this purpose, which will indicate the bank account designated for the payment of the aid.
The application will be submitted during the period from 1 May to 30 June 2026
FLAT-RATE COMPENSATORY AID TO FISHING VESSEL SHIPOWNERS FOR THE INCREASE IN PRODUCTION COSTS CAUSED BY THE INCREASE IN FUEL PRICES.
An extraordinary and temporary aid to support the Spanish fleet is approved for natural persons, legal entities or entities without legal personality that are owners of fishing vessels with a valid licence and registered in the third list of the General Register of the Fishing Fleet of the General Secretariat for Fisheries during the eligible period of the aid
The amount of the aid will be calculated per vessel, multiplying 0.2 euros per litre, by the daily consumption of fuel and by the number of days of activity that each vessel has in the eligible period referred to in the previous section, up to a maximum of 200,000 euros per vessel and 400,000 euros per shipowner.
In the case of the international fleet fishing outside Community waters, the aid will be established only when the difference between the price of fuel on 23 February, taking the barrel of Brent as a reference, and the average price per week during the eligible period is equal to or greater than 0.20 euros/litre
EXTRAORDINARY AND TEMPORARY AID TO COVER THE PRICE OF DIESEL CONSUMED BY AGRICULTURAL PRODUCERS.
An extraordinary and temporary aid is approved for natural or legal persons or entities without legal personality that use diesel as fuel that is taxed at the rate of section 1.4 of article 50.1 of Law 38/1992, of 28 December, on Excise Duties in agriculture, including horticulture, livestock and forestry.
The beneficiaries of such aid will be the persons or entities owning the holdings that are entitled to the refund of the Hydrocarbons Tax paid or borne in accordance with the provisions of Article 52 ter of Law 38/1992, of 28 December, on Excise Duties. The beneficiaries of this aid must comply with all the obligations established in Article 52 ter of Law 38/1992, of 28 December, and its implementing regulations.
Farmers and livestock breeders who are recognised at the entry into force of this Royal Decree-Law as having the right to a partial refund of the Special Tax of the Autonomous Community of the Canary Islands on Fuels Derived from Petroleum that is levied on diesel used in their economic activity, in accordance with the provisions of Law 3/2008, will also be beneficiaries of this aid. of 31 July, for the partial refund of the quota of the Special Tax of the Autonomous Community of the Canary Islands on Petroleum Fuels
The amount of the aid will amount to 0.2 euros for each litre of diesel purchased and intended exclusively for agricultural use from the entry into force of this royal decree law until 30 June 2026. For the calculation of the aid, the diesel purchased for agricultural use in 2025 for which the beneficiary obtains the refund of the Hydrocarbons Tax quotas provided for in Article 52 ter of Law 38/1992, of 28 December, or the Special Tax of the Autonomous Community of the Canary Islands on Petroleum-Derived Fuels, will be taken into account and will be imputed in equal parts each of the days of the calendar year in the activity has been carried out.
The aid will be considered requested with the presentation of the application for the refund of the Hydrocarbons Tax for diesel used in agriculture and livestock in accordance with the provisions of Order EHA/993/2010, of 21 April, which establishes the procedure for the partial refund of the Hydrocarbons Tax paid by farmers and livestock breeders. from April 1, 2026.
The procedure for managing the aid will be processed simultaneously and jointly with the procedure for the partial refund of the Tax on Hydrocarbons for diesel used in agriculture and livestock provided for in Article 52 ter of Law 38/1992, of 28 December, and its implementing regulations, except with regard to aid intended for applicants for the partial refund of the Special Tax on the Autonomous Community of the Canary Islands on Petroleum-Derived Fuels.
The aid established in this article is compatible with the partial refund of the Tax on Hydrocarbons for diesel used in agriculture and livestock regulated in Article 52 ter of Law 38/1992, of 28 December, and with the partial refund of the Special Tax of the Autonomous Community of the Canary Islands on Fuels Derived from Petroleum.
MONITORING OF THE FUEL DISTRIBUTION MARKET.
The National Commission on Markets and Competition is empowered to request the necessary information from agents involved in the wholesale and retail distribution of petroleum products, in particular in relation to prices, sales volumes, costs and any other relevant data for the analysis of the functioning of the market.
Failure to comply with the information requirements will be considered a serious infringement, in accordance with the provisions of Article 110.f) of Law 34/1998, of 7 October
For a period of three months from the entry into force of this Royal Decree-Law, wholesale operators of petroleum products with refining capacity in Spain shall report weekly to the National Commission on Markets and Competition information on their costs of acquiring petroleum products and the prices of selling fuel to service stations. both those integrated into its distribution network as defined in Royal Decree-Law 6/2000, of 23 June, on Urgent Measures to Intensify Competition in Goods and Services Markets, and independent service stations.
Exceptionally, in accordance with the provisions of Article 38 of Law 34/1998 of 7 October 1998 on the hydrocarbons sector, the Council of Ministers, within 15 days, at the proposal of the head of the Ministry for the Ecological Transition and the Demographic Challenge, will request the CNMC to establish recommendations relating to the evolution of margins for the entire value chain or for companies whose main activity is classified under codes 4681 or 4730 of the National Classification of Economic Activities 2025.
The RDL amends certain aspects of Law 34/1998, of 7 October, on the hydrocarbons sector, Law 24/2013, of 26 December, on the Electricity Sector and Law 18/2014, of 15 October, on the approval of urgent measures for growth, competitiveness and efficiency (National System of Energy Efficiency Obligations -SNOEE-). The content of these modifications will be the subject of a new information note.
