- The hydrocarbon tax cut will be 20 cents per litre in October, 13 in November and 6 in December, with a safeguard clause.
- The rise in the gas last-resort tariff is capped at 35 % in October and 15 % in January; the butane cylinder at €19.55.
- Companies receiving direct aid may not dismiss for reasons arising from the crisis until 31 December.
On 29 September 2026 the Council of Ministers approved Royal Decree-Law 25/2026, published in the gazette on 30 September. It adopts and extends measures of the Comprehensive Response Plan to the Middle East Crisis, approved in March, and is the third package after those of March and June. The Government puts the total budget effort above €12 billion and keeps the support until 31 December 2026.
The reason, according to the preamble, is that expectations of market stabilisation have not firmed up: the International Energy Agency put Gulf oil exports in August at about half of pre-conflict levels, and full recovery of supply has moved to 2027. August inflation was 4.3 %, with the transport group at 9.5 %.
Fuel, month by month
The hydrocarbon tax cut for unleaded petrol and automotive diesel is 20 cents per litre in October, 13 in November and 6 in December. In September it had been 20 cents for diesel and 5 for petrol, so October strengthens support for the latter. The decree includes a safeguard: if the September CPI for petrol or diesel exceeds by more than 15 % that of the same month of 2025, the cut for that product stays at 20 cents in November and falls to 13 in December.
On 22 September the EU Council authorised Spain to apply reduced rates of the excise duty on diesel and unleaded petrol used as motor fuel, under Directive 2003/96/EC, a decision published in the Official Journal of the EU on 30 September.
Gas, electricity and butane
For gas, the increase in the raw-material cost in the last-resort tariff may not exceed 35 % of the value applied in June in the 1 October review, nor 15 % of the October value in January 2027. The difference will be recovered in later reviews, so the cost is deferred, not removed. The maximum pre-tax price of the butane cylinder may not exceed the one set in May 2022 until 30 June 2027, which the Government puts at €19.55 per cylinder.
For electricity there is a clause tied to CPI: if the September electricity CPI exceeds by more than 15 % that of September 2025, in November VAT on electricity falls from 21 % to 10 % for contracts of up to 10 kW and for recipients of the social tariff classed as severely vulnerable, and the Special Electricity Tax falls to 0.5 %, with minimums of €0.5 per MWh for industrial uses and €1 for the rest. A similar condition cuts VAT on natural gas if its CPI rises by more than 15 %.
Jobs and company aid
Companies receiving direct aid may not dismiss for force majeure or for economic, technical, organisational or production reasons arising from the situation until 31 December 2026. Breach means repaying the aid and the dismissal being declared null. In addition, companies required to have a sustainable mobility plan that do not have one must repay the aid.
Transport, farming, fishing or rail companies with significant fuel consumption should review which aid applies to them, with what deadlines and what documents each requires. Like any decree-law, it must be validated by Congress within thirty days. Any company with high energy use would do well to review its cost calendar and consult its adviser.
Energy aid is withdrawn little by little: it pays to plan each month’s cost.
This article is general information. It is not legal, tax or investment advice, and it does not take anyone’s particular circumstances into account.
