Spain: temporary measures on VAT and excise duties (March–June 2026)
Dear customer,
We inform you that the Spanish authorities have introduced a set of temporary measures aimed at reducing fuel costs in the transport sector, applicable from 22 March 2026.
Application period
The measures entered into force on 22 March 2026 and are applicable until 30 June 2026, as published in the Boletín Oficial del Estado (BOE).
Temporary reduction of the VAT rate
The VAT rate for diesel has been temporarily reduced from 21% to 10%.
The application of the reduced rate in June 2026 depends on the evolution of the Consumer Price Index (CPI) for the month of April:
If the CPI does not exceed the level of April 2025 by more than 15%, the VAT rate will return to 21%.
If the CPI exceeds this 15% threshold, the reduced rate of 10% will continue to apply in June.
Products covered by the reduced VAT rate: Petrol, Diesel, Hydrocarbons (except coal and solid hydrocarbons)
Excise duty measures – professional diesel
The excise duty refund (EUR 0.049/litre) is temporarily suspended and set at zero.
A temporary aid of EUR 0.20/litre is granted to diesel beneficiaries.
This aid:
Applies to transport operators eligible for the partial refund of excise duty on hydrocarbons;
It is only available for vehicles registered with the Agencia Tributaria;
Temporarily replaces the standard excise duty refund mechanism.
The granting of the aid is conditional on payments being made by fuel cards for diesel.
The Affinity Team
