Royal Decree-Law 25/2026, of 29 September, adopting and extending measures in the framework of the Comprehensive Response Plan to the Crisis in the Middle East

I. GENERAL PROVISIONS
HEAD OF STATE
20265 Royal Decree-Law 25/2026, of 29 September, adopting and extending certain measures within the framework of the Comprehensive Response Plan to the Crisis in the Middle East.

I
Royal Decree-Law 7/2026, of 20 March, approving the Comprehensive Response Plan to the Crisis in the Middle East, was adopted as an urgent response to the shock caused by the conflict in the Middle East, which began on 28 February last through a joint military operation by the United States and Israel against the Iranian regime. This conflict has affected not only the region, extending to Iran, Lebanon, Bahrain, Qatar, the United Arab Emirates, Kuwait, Israel, Saudi Arabia, Turkey, Azerbaijan, and a British base in Cyprus, causing more than 4,000 deaths, thousands of injuries, and tens of thousands of displaced persons, but also the global geopolitical context and, particularly, energy markets.

That royal decree-law combined ad hoc measures for immediate reaction with structural and strategic measures. Subsequently, Royal Decree-Law 18/2026, of 29 June, adopting certain measures within the framework of the Comprehensive Response Plan to the Crisis in the Middle East, temporarily extended certain actions until 30 September 2026, in a context that then seemed to be heading towards de-escalation, especially following the signing on 17 June 2026 of a memorandum of understanding aimed at ending the confrontations and tensions that had marked the preceding months.

Taking into account the expected evolution of the conflict and the progressive stabilization of energy markets, the rule articulated a phase-out scheme applicable to tax rebates. Direct aid to professional transport, agriculture, livestock, and fishing were exempted from this withdrawal path and were maintained in full. Furthermore, for the tax field, a safeguard mechanism was incorporated that allowed for the recovery of tax rebates in their full intensity if the energy Consumer Price Index (CPI) rose again.

However, the expectations of energy market stabilization that accompanied the approval of Royal Decree-Law 18/2026, of 29 June, have not consolidated. According to the International Energy Agency's September report, Gulf countries' oil exports in August were approximately half of pre-conflict levels, while the forecast for the complete recovery of supply from Middle Eastern producers has been pushed to 2027. In addition to restrictions on maritime transport, there are tensions in the supply of refined products, especially diesel, and a reduction in available stocks to cushion new disruptions.

Furthermore, risks to energy trade have extended to the Red Sea and the Strait of Bab el-Mandeb. In their declaration of 22 September 2026, the G7 Foreign Ministers and the High Representative of the European Union warned of the threats this situation poses to global energy security and the need to avoid long-lasting disruptions in the supply chains of energy, fertilizers, and food.

The exposure of the Spanish economy to these disruptions occurs through international markets for oil, gas, and refined products, regardless of the immediate origin of their imports. Advances in renewable electricity generation contribute to reducing this vulnerability, but there remains a significant dependence on fossil fuels in activities such as road transport and agricultural production. In these sectors, the possibilities of substituting energy consumption in the short term are limited. The continuity of support aims to mitigate the increase in their operating costs, preserve activity, and reduce the risk of transmitting these additional costs to distribution chains and final consumers.

The definitive data from the National Statistics Institute for August 2026 reflect the persistence of these pressures on consumer prices. The year-on-year variation rate of the general CPI stood at 4.3 percent, seven-tenths above July, while that of the transport group reached 9.5 percent. Although this latter comparison is influenced by the price drop recorded in August 2025, transport also experienced a monthly increase of 3.3 percent, mainly due to the rising cost of fuels and lubricants for personal vehicles, and contributed 0.534 percentage points to the monthly increase of the general index, which was 0.7 percent. Meanwhile, underlying inflation decreased by one-tenth, to 2.9 percent.

The outlook for the coming months advises maintaining a temporary response to the persistence of energy tensions. Projections published in September by the European Central Bank place the expected peak of harmonized inflation in the euro area in the fourth quarter of 2026, at a rate of 3.6 percent, driven by the rising cost of energy. They also predict that some of its effects will gradually transmit to the prices of other goods and services. This lag between the initial energy disruption and its impact on the entire economy suggests aligning the withdrawal of support with the effective evolution of markets and the costs borne by households and businesses.

The evolution of prices during the third quarter determined the effective application of the safeguard mechanisms provided for in Royal Decree-Law 18/2026, of 29 June. In September, the reduction of the Hydrocarbons Tax corresponding to automotive diesel was set at 20 cents per liter, while that applicable to unleaded gasoline was 5 cents per liter. Given the persistence of tensions in fuel markets, this royal decree-law maintains the intensity of the reduction applicable to diesel in October and strengthens the corresponding one for gasoline.

For all these reasons, it is considered necessary to temporarily maintain certain measures included in Royal Decree-Law 18/2026, of 29 June, articulating their progressive withdrawal as the stabilization of energy markets consolidates and the risks associated with the current geopolitical situation decrease.

The limited duration of the measures, the gradual withdrawal of support, and the safeguards provided allow adjusting the public response to a still uncertain scenario, preserving the protection of households and affected productive sectors during the last quarter of 2026.

II
The rule consists of an explanatory part and an operative part structured in six chapters, 37 articles, five additional provisions, one transitional provision, and nine final provisions.

Chapter I of this royal decree-law regulates measures in the energy field, which allow ensuring the protection of households and the most exposed productive sectors, as well as continuing to advance in the development of a more autonomous and resilient national energy system through the promotion of renewable energies and energy efficiency.

First, and in accordance with Article 93 of Law 34/1998, of 7 October, on the hydrocarbons sector, individual natural gas consumers connected to pressures below 4 bar with annual consumption below 50,000 kWh, as well as residential property owners' associations, have the right to opt for the last-resort tariff for natural gas (hereinafter, TUR). According to data published in the Quarterly Supervision Bulletin of the Retail Natural Gas Market in Spain for the fourth quarter of 2025, approximately 3.1 million consumers, 39.5 percent of the total, have exercised this right; these are mostly domestic clients, although self-employed workers and SMEs can also benefit from it. The rest of the consumers (nearly 4.8 million) have opted for tariffs freely established by marketers.

The value of the TUR is reviewed quarterly according to the formulas set out in Order ITC/1660/2009, of 22 June, establishing the calculation methodology for the last-resort natural gas tariff. This methodology includes, additively, the cost of the raw material (term Cn), access charges, marketing costs, and costs derived from supply security.

The term Cn currently represents around 30 percent of the tariff and is calculated quarterly according to a formula that includes the cost of base gas, linked to the Brent crude quote, to which is added in the first and fourth quarters of the year, the cost of seasonal gas depending on the natural gas futures quote on the British NBP market.

International natural gas prices have remained high for much of 2026, as a result of restrictions imposed on Russian natural gas and the closure of the Strait of Hormuz; however, since mid-August, an abrupt rise in quotes has been recorded, reflected in the 'D+1' product quote on the Spanish organized natural gas market (MIBGAS), which reached an annual maximum of 85 €/MWh on 14 September. To this context is added the increase in the Brent crude quote, which is the reference linked to the base gas cost. The price of the barrel exceeded 100 dollars on 9 September and has remained above that level since then, reaching 108.75 dollars per barrel on 15 September, at the close of the ICE market. The simultaneous increase in natural gas and crude quotes exerts upward pressure on the base gas and seasonal gas of the Cn term.

With the current methodology, these exceptionally high quotes of natural gas and crude would be transferred to a sudden increase in the Cn term, which would go from 2.65 c€/kWh, the value applied in the TUR in effect since 1 July, to 5.63 c€/kWh on 1 October. This would represent an increase in the TUR of more than 45 percent compared to the tariff in effect since 1 July and, therefore, a sudden increase in the economic burden borne by consumers, many of whom are vulnerable.

Royal Decree-Law 17/2021, of 14 September, on urgent measures to mitigate the impact of the escalation of natural gas prices in retail gas and electricity markets, established for the first time a limit on the variation of the Cn term value in the TUR when the closing price on the organized market had reached 69.25 €/MWh, a figure lower than the maximum registered this year. That measure was extended, without discontinuity, through successive royal decree-laws until 30 June 2024.

Given the unpredictable nature, severity, and immediacy of this situation, and given the impact on more than three million consumers enrolled in the TUR, it is urgent to adopt exceptional social protection measures to mitigate the effects of the current tension in energy markets. To this end, the increase of the Cn term in the 1 October 2026 revision is temporarily limited to 35 percent of the value applied in the previous revision; this limit is reduced to 15 percent in the 1 January 2027 revision. The limitation applies to the next two revisions. The measure is especially necessary at the start of the winter season, when gas consumption for heating increases, so containing the impact of this increase has a singular repercussion on the most vulnerable people. It is an indispensable measure for consumers to continue benefiting from a protection tariff for access to a fundamental input for human well-being.

Furthermore, the limitation of the raw material cost established by this royal decree-law is associated with a mechanism by which last-resort marketers will recover, in subsequent tariff revisions from January 2027 and without a fixed deadline until full amortization, the cost difference resulting, along with its financial cost, which will be calculated using the debt cost used by the National Markets and Competition Commission to determine the financial return rate applicable to gas activities in the regulatory period 2027-2032.

On the other hand, tensions in the transit of methaners through the Strait of Hormuz, as well as the decrease in liquefaction capacity in Middle Eastern countries, in addition to causing the already mentioned tensions in international markets, have reduced the filling level of liquefied natural gas (LNG) tanks at Spanish regasification plants, which stood at 51 percent in mid-September, with the risk of decreasing further during October.

The limited capacity of Spanish underground storages, along with their reduced extraction capacity, makes LNG stored at regasification plants a critical instrument to guarantee supply to consumers in the face of sudden demand increases, especially during winter cold waves, or under unforeseen circumstances that deteriorate gas supply. In this scenario, there is an extraordinary and urgent need to expand the LNG storage requirements included in the Winter Action Plan. To this end, the number of obligation days is increased from the currently valid 16.5 days for the entire period from November to March, both inclusive, to 21 days, by increasing the days corresponding to November and December 2026 and March 2027.

Likewise, in order to facilitate compliance with the storage obligation and minimize the impact of this increase, obligated subjects are granted flexibility consisting of a tolerance margin of 15 percent in daily compliance, provided that the monthly average of stocks is equal to or higher than the corresponding monthly obligation.

A temporary limit on the maximum sale price of packaged liquefied petroleum gas (LPG) is also established. This is one of the basic energy inputs, of special relevance for vulnerable and rural consumers, subject to market volatility. In accordance with the provisions of the thirty-third additional provision of Law 34/1998, of 7 October, while the conditions of competition and rivalry in the market are not considered sufficient, it falls to the Minister for Ecological Transition and the Demographic Challenge, with the agreement of the Government Delegate Commission for Economic Affairs, to determine the maximum retail prices of packaged liquefied petroleum gases. This regime applies to commercial butane packaged in containers with a charge equal to or greater than 8 kilograms and less than 20 kilograms, whose tare is equal to or greater than 9 kilograms, excluding containers of liquefied petroleum gas mixtures intended for use as fuel. The determination of these maximum prices is carried out in accordance with the methodology provided for in Order IET/389/2015, of 5 March, updating the system for the automatic determination of maximum retail prices, before taxes, of packaged liquefied petroleum gases and modifying the system for the automatic determination of sales tariffs, before taxes, of liquefied petroleum gases by pipeline.

Since the revision of the maximum sale price, before taxes, of commercial packaged butane, carried out in November 2025, an upward evolution of international raw material quotes and freight that determine said price has been observed. Propane and butane quotes reached maximum values of 853.4 $/Tm and 901.1 $/Tm, respectively, in April 2026, representing an increase close to 100 percent compared to the average of quotes registered during 2025. To this evolution is added the sustained increase in freight costs applied to the transport of liquefied petroleum gases since the beginning of 2026, which in July 2026 reached a maximum of 64.8 $/Tm, as a consequence of the increase in fuel costs and insurance premiums, compared to the 2025 average value of 21.1 $/Tm.

This increase in raw material quotes and freight due to alterations in international energy markets will result in a significant increase in the maximum sale price resulting from the application of the current methodology, so the temporary containment of the maximum price constitutes a necessary measure to preserve consumer access to an essential energy product, with special attention to people and households in situations of greater vulnerability.

To this effect, on an extraordinary and temporary basis, the maximum sale price of commercial butane in 12.5 kg containers in the peninsular territory is limited to 19.55 euros per container until 30 June 2027. This amount coincides with the maximum sale price established in the Resolution of the Directorate General of Energy Policy and Mines, of 12 May 2022, in effect at the time the maximum price limitation included in Royal Decree-Law 11/2022, of 25 June, adopting and extending certain measures to respond to the economic and social consequences of the war in Ukraine, to address situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma, was approved. This limitation was subsequently extended successively and remained in effect until the ordinary revision of the maximum price corresponding to March 2024.

The amount of the increase in the maximum sale price, before taxes, that could not be passed on as a result of the price limitation will be recovered in subsequent revisions. To this effect, the difference between the theoretical maximum price calculated according to the current methodology and the maximum price resulting from applying the limitation will be incorporated into the unit mismatch parameter provided for in Order IET/389/2015, of 5 March. This mechanism already allows transferring differences derived from the ordinary limitation of the bimonthly variation of the price to subsequent revisions.

On the other hand, and within the framework of energy efficiency promotion measures, the possibility of financing investment initiatives in the various ministerial departments for energy savings and efficiency with resources from the National Energy Efficiency Fund (FNEE) is introduced. At the request of the different departments, and with prior authorization of the Council of Ministers, initiatives linked to the energy savings objectives marked by community regulation can be financed, with special incidence on complementary energy efficiency actions susceptible of being developed by the General State Administration directly on the Autonomous Cities of Ceuta and Melilla, within the scope of their competencies over health, educational, or justice administration infrastructure. This will allow, among other actions, the General State Administration to promote climate control and energy efficiency improvement actions in the health and teaching sectors in these cities, so that these territories benefit from this type of action in the same way that autonomous communities do within the framework of the so-called Energy Rehabilitation Programs for Educational and Health Buildings (PREE) Educational and Health, authorized by Council of Ministers Agreements of 9 and 29 June 2026. To this effect, the contributions of the National Energy Efficiency Fund for the financing of energy rehabilitation actions in Ceuta and Melilla are approved.

In another order, and again keeping in mind the current context of high volatility in energy markets and the growing strategic relevance of supply security,

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dependence on fossil fuels in activities such as road transport and agricultural production remains significant. In these sectors, the possibilities of substituting energy consumption in the short term are limited. The continuity of support aims to mitigate the increase in their operating costs, preserve activity, and reduce the risk of transmitting these additional costs to distribution chains and final consumers.

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supply, it is necessary to reinforce the deterrent capacity of the sanctioning regime provided for in Law 34/1998, of October 7. The recent evolution of the sector, together with the increase in the economic volume of activities carried out by oil operators, has reduced the deterrent effectiveness of the current maximum sanction amounts, which may compromise the adequate compliance with essential obligations for energy security.

To this end, it is necessary to update the maximum amounts of sanctions, in order to adapt them to the economic reality of the sector and guarantee their effectiveness, avoiding that non-compliance may be economically more favorable than compliance with the obligations established in said law. This measure contributes to reinforcing the protection of the general interest, to guaranteeing the correct functioning of energy markets and to favoring compliance with the obligations established in sectoral regulations.

Complementary to the deployment of renewable energies and the policy of electrification of the economy and households, renewable fuels also allow, in the short term, to substitute the use of fossil fuels and, with this, contribute to alleviating the situation of external dependence that represents a threat for Spain and Europe in the current context.

In the case of aviation, it is a sector that has proven to be especially exposed, as has been observed during the conflict, to the availability of fuel and the volatility of its prices. In this scenario, the promotion of sustainable aviation fuels not only seeks to reduce emissions, but also to decrease energy dependence and reinforce the security and diversification of energy supply.

In this sense, Regulation (EU) 2023/2405 of the European Parliament and of the Council, of October 18, 2023, on the guarantee of fair competitive conditions for sustainable air transport (ReFuelEU Aviation) establishes a common framework for the promotion of renewable fuels for aviation. Its Article 12 provides that "Member States shall establish the sanction regime applicable in case of non-compliance with the provisions of this Regulation and shall adopt all measures necessary to ensure its enforcement. The sanctions provided for must be effective, proportionate and dissuasive, taking into account, in particular, the nature, duration, repetition and seriousness of the infringement".

The aforementioned article establishes that sanctions shall not be less than double the amount resulting from multiplying the difference between the average annual price of conventional aviation fuel and sustainable aviation fuel per ton by the quantity of aviation fuel that is in breach.

Consequently, due to the reduction in dependence on petroleum products, as well as the need to comply in the national legal order with the obligations derived from the European Regulation, the necessary modification of Law 34/1998, of October 7, is incorporated.

In addition to the above, and with the objective of guaranteeing the cohesive deployment of renewable energies and storage with the local territory, the definition and effects of the obligation of promoters of production and hydraulic storage technology facilities, collected in Law 13/2003, of May 23, regulating the public works concession contract, to pay to the municipalities affected by the construction of the infrastructure an economic contribution in relation to the budget of the execution project of the works, is expanded. This contribution shall have the status of a non-taxable public patrimonial service, and its non-payment will prevent the start of works and determine the suspension of any material action linked to the execution of the project.

On the other hand, recent energy crises, such as those caused by the conflict in Ukraine in 2022 and the current one in Iran, have highlighted the important role that the release of minimum security stocks of petroleum products represents for supply security.

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At the same time, these crises reinforce the need to keep updated the mechanisms for the release of said minimum stocks provided for in our legislation.

Thus, this royal decree-law modifies Article 39 of Royal Decree 1716/2004, of July 23, regulating the obligation to maintain minimum security stocks, the diversification of natural gas supply and the corporation of strategic reserves of petroleum products, so that the Council of Ministers may authorize the Corporation for Strategic Reserves of Petroleum Products (CORES) to order the geographic location and the specific storage places where the release of minimum security stocks must be carried out during the time that the mobilization of said stocks lasts. This measure is considered essential to guarantee the supply of liquid fuels to all consumption centers.

On the other hand, and with the object of activating mechanisms that allow reducing the costs of the electrical system, reinforcing its resilience and contributing to reducing the dependence on other energy vectors subject to high volatilities like the current ones, it is necessary to continue optimizing the available voltage control tools. In this sense, Royal Decree-Law 18/2026, of June 29, incorporated normative measures aimed at a greater contribution to adequate voltage levels by the distribution networks and shared evacuation infrastructures. As a continuation of this set of measures, the regulatory framework is updated so that the "default" configuration of renewable systems makes a greater contribution to the voltage control of the system, taking advantage of the technical capabilities that these technologies already have in compliance with European and national regulations, and thereby reducing the need for the use of fossil power plants for this function. To this end, Royal Decree 413/2014, of June 6, regulating the activity of electricity production from renewable energy sources, cogeneration and waste, is modified, to update the regulation regarding the power factor range, regardless of the participation of the facilities in the voluntary service of dynamic voltage control by setpoint tracking enabled by the National Markets and Competition Commission. In the peninsular scope, the obligations to provide the service will be developed by said Commission within the framework of the non-frequency voltage control service; in the non-peninsular scope, the power factor obligations are updated and the participation in specific adjustment services is regulated.

Similarly, a key tool for the promotion of electrification and the reduction of fossil fuel consumption is the national system of energy efficiency obligations and, in particular, the Energy Savings Certificate (CAE) system. This system has experienced very significant growth in recent years and its operation, based on the generation, verification and liquidation of certified energy savings, incorporates greater technical complexity and a plurality of intervening agents, which requires more robust and effective control mechanisms.

In this sense, the accumulated experience since the launch of the CAE system and the analysis of the risks associated with its operation highlight the convenience of updating the catalog of infractions and sanctions, in order to adapt it to the new operational realities and prevent behaviors that may compromise the integrity of said system. It is necessary, in particular, to typify more precisely those behaviors related to the non-existent or incorrect execution of energy efficiency actions, the lack of truthfulness in the information provided or in the traceability of energy savings, and the non-compliance with the obligations and commitments assumed by accredited agents.

On the other hand, the restricted deadline for the request and transmission of certificates in the year 2026, limited until December 31 of said year, is corrected. According to the first transitional provision of said royal decree, obligated subjects could justify their contribution to the fulfillment of their savings obligation during the years 2023, 2024 and 2025 before March 1 of the following year. For its part, Royal Decree-Law 7/2026, of March 20, modified the deadline to justify compliance with the obligation until April 1 of the year following the year of the obligation, with application from 2027 onwards. Consequently, only in the year 2026 is the deadline to liquidate savings obligations December 31 of the same year of the obligation, which leaves an effective deadline to liquidate CAE very reduced and insufficient. Taking into account that in 2026 the savings obligation has almost doubled, it is essential to extend the deadline provided for in the first transitional provision of Royal Decree 36/2023, of January 24, from the first three years to the first four years, so that 2026 is included.

Finally, the seventh final provision of Royal Decree 611/2026, of July 22, on the impulse to the decarbonization of the transport sector and the promotion of renewable fuels, and by which various royal decrees in this matter are modified, is modified, in order to specify that the substantive obligations derived from the new decarbonization system will take effect on December 31, 2026.

Chapter II of this royal decree-law refers to tax measures.

In order to mitigate the effects derived from the increase in energy products, for products whose consumption is more widespread, that is, diesel used as fuel and unleaded gasoline, in the scope of the Hydrocarbon Tax, it is considered appropriate to continue extending the reductions in tax rates introduced by Royal Decree-Law 7/2026, of March 20, and subsequently maintained with Royal Decree-Law 18/2026, of June 29. Specifically, through this royal decree-law, a reduction in the tax rates of these products is carried out, of 20 euro cents per liter in the month of October, of 13 euro cents per liter in the month of November and of 6 euro cents per liter in the month of December respectively with respect to the tax rates in force prior to the entry into force of the aforementioned Royal Decree-Law 7/2026, of March 20.

This smaller reduction in tax rates in November and December is conditioned to the evolution of the prices of these products.

In this way, if by extraordinary circumstances, in the month of September 2026, the consumer price index (CPI) of gasoline or diesel exceeds by more than 15 percent the CPI of the same month of the previous year, the reduction in tax rates of both gasoline and diesel will be 20 cents per liter during the month of November and 13 cents per liter during the month of December. Likewise, if the CPI of October of gasoline or diesel exceeds by more than 15 percent the CPI of the same month of the previous year, the reduction in tax rates of gasoline or diesel will be 20 cents per liter during the month of December.

For diesel used as fuel, or as fuel in certain engines, fuel oil and kerosene intended for uses other than fuel, this royal decree-law also provides for reductions in tax rates for the months of October, November and December. These reductions in tax rates will be greater during the months of November and December if the evolution of prices is unfavorable.

On the other hand, Royal Decree-Law 7/2026, of March 20, and subsequently, Royal Decree-Law 18/2026, of June 29, in the scope of the Value Added Tax (VAT) and the Special Tax on Electricity, established extraordinary and temporary reductions in tax rates: first, in VAT, decreasing from 21 to 10 percent, applicable to electricity supply contracts whose fixed power term did not exceed 10 kW, and to holders of electricity supply contracts who were recipients of the social bonus and, in addition, had recognized the condition of severe vulnerability or severe vulnerability in risk of social exclusion, as well as to natural gas, briquettes and "pellets" from biomass and firewood.

Secondly, in the Special Tax on Electricity, going from 5.11269632 percent to 0.5 percent, provided that the minimum imposition levels were not lower than 0.5 euros per megawatt-hour if the electricity were used for professional purposes, or to 1 euro per megawatt-hour in the rest of the cases, in accordance with what is established in Council Directive 2003/96/EC, of October 27, 2003, restructuring the Community framework for the taxation of energy products and electricity.

The rate reduction was not applicable during the month of September 2026, the last period of validity, since its maintenance had been subordinated to the rise in the CPI of electricity and natural gas, given its favorable evolution.

However, it has been considered convenient to incorporate a safeguard mechanism that allows, in the event of a deterioration of the situation and an unfavorable evolution of the CPI of these energy products, to recover the previous measures in an extraordinary and temporary manner, during the months of November and December 2026.

Additionally, in the scope of the Tax on the Value of Electricity Production, Royal Decree-Law 18/2026, of June 29, established that the tax rate for the year 2028 and following years will be 0 percent. As a consequence of said measure and with the object of reducing the administrative costs of taxpayers, with effects from January 1, 2028, a paragraph 6 is added to Article 10 of Law 15/2012, of December 27, on fiscal measures for energy sustainability, to exempt taxpayers from the obligation to present the corresponding self-assessment of the tax, as well as from the obligation to make partial payments since the applicable tax rate will be 0 percent.

For its part, Chapter III covers measures of an economic nature and support for internationalization.

First, the operation of the FIEM is relaxed to allow the acceptance of Spanish guarantees in responsible financing projects, reinforcing its capacity to support Spanish companies.

The Fund for the Internationalization of the Enterprise, F.C.P.J. (FIEM) is the main instrument of the General State Administration for the direct financing of operations that contribute to the internationalization of the Spanish economy, and plays a key role in supporting Spain's strategic autonomy and in the diversification of Spanish companies' markets, both when exporting and investing.

FIEM has very limited its capacity to support the international expansion of Spanish companies that have just started it, since it cannot accept Spanish guarantees in its refundable financing. This penalizes especially Spanish SMEs that begin to invest abroad, and unduly hinders their diversification. Therefore, it is essential to relax this limitation, allowing FIEM to accept Spanish guarantees, which will allow FIEM to effectively support the internationalization and diversification of Spanish SMEs. This also has the added value of placing FIEM on equal footing with third-party creditors of the Spanish companies it supports.

Finally, the maximum annual limit for the approval of operations of the Foreign Investment Fund (FIEX) is increased to 500,000 thousand euros.

Since 2021, successive General State Budget Laws have maintained unchanged the total maximum amount of approval of FIEX operations at an amount of 350,000 thousand euros. Throughout this period, the Fund has registered sustained growth in its activity, which highlights its consolidation as a strategic instrument of public support for the international expansion processes of companies, especially valued by them for its operational agility and its capacity to adapt to the specific needs of each project.

However, during the last months, FIEX has experienced a particularly intense increase in its activity, reflecting the growing dynamism of Spanish business internationalization. While in 2024 FIEX registered 301,000 thousand euros in approvals, in 2025 that amount reached 344,000 thousand euros. The proximity of that figure to the current annual limit prevented the presentation in that exercise by COFIDES to the Executive Committee of other identified operations, so that the current limit came to act as an effective restriction on the Fund's capacity to act.

Currently, COFIDES has identified new operations susceptible to being presented for approval by the Executive Committee of FIEX in the 2026 exercise for an aggregate volume in the vicinity of 460,000 thousand euros and said amount is progressively increasing through the identification of additional operations.

In this way, the maintenance of the current limit would imply an inability of the instrument to attend in 2026 the financial support requests presented by Spanish companies to carry out their international expansion plans and, ultimately, would suppose a notable restriction to the public policy of support for the internationalization of the Spanish economy.

Next, Chapter IV establishes measures in agricultural and fishing matters.

The agri-food and fishing sector is a strategic sector, due to its economic and social relevance, and because it guarantees the food security of the population by supplying the most essential products, food.

It is an area of activity subject to great tensions caused by exogenous factors that have been superimposed, among which stands out the concatenation of effects, in some cases devastating, of extraordinary climatic phenomena of various kinds, to which is now added the impact that the war conflict in Iran is generating for the sector; which affects the commercial flow of raw materials and energy.

The increase in fuel prices also affects the fishing sector, which sees its structural costs to go out to work increased as well. This situation puts at risk the economic viability of numerous vessels, as it would imply the paralysis of the fishing activity of some fleets.

Given the maintenance of the conditions that motivated the approval and subsequent extension of extraordinary aid for the costs derived from the fuel used by the agricultural and fishing sector, the validity period of the extraordinary and temporary aid to cover the price of diesel consumed by agricultural producers, provided for in Royal Decree-Law 7/2026, of March 20, is extended, on the one hand, which will end on December 31, 2026. The amount for the calculation of the aid corresponding to the period between October 1, 2026 and December 31, 2026 will be up to 70 percent of the difference between the average price of agricultural diesel of the week and the price of agricultural diesel before the start of the conflict, without, in any case, exceeding 0.2 euros per liter of diesel.

On the other hand, the compensatory aid to fishing vessel owners for the increase in production costs caused by the increase in fuel prices is also extended until December 31, 2026. The calculation of the aid will be carried out in the terms provided for in Royal Decree-Law 18/2026, of June 29.

For its part, Chapter V incorporates measures in transport matters.

In the field of land transport, the extraordinary and temporary aid to cover the price of diesel consumed by holders of vehicles that have the right to partial refund of the Hydrocarbon Tax for professional use diesel is extended, for the months of October, November and December 2026.

Beneficiaries of the aid are the holders of the vehicles cited in paragraph 2 of Article 52 bis of Law 38/1992, of December 28, on Special Taxes.

The amount of the aid will amount to 5 euro cents per liter of diesel used as fuel in the engine of the vehicles cited in paragraph 2 of Article 52 bis of Law 38/1992, of December 28, in the supplies made during the month of October 2026, to 12 euro cents per liter of diesel supplied in the month of November 2026 and to 19 euro cents per liter of diesel supplied in the month of December 2026. If, by application of the mechanism

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of safeguard, the reduction in the diesel tax rate was greater in the month of November, the amount of the aid will be 5 cents per liter, and in the month of December and depending on the case, 5 or 12 cents per liter.

Parallel to this, an extraordinary and temporary direct aid is established to cover the price of fuels consumed by road transport professionals who, regarding certain of their vehicles, cannot benefit from the partial refund of the Hydrocarbon Tax for professional diesel. Beneficiaries of this aid will be holders of a transport authorization of any of the VDE, VT, VTC, VSE, MDLE, and MDPE classes, holders of urban buses, and holders of a transport authorization of the VT class to which an adapted taxi or Eurotaxi is attached that is not registered in the Census of beneficiaries of professional diesel refunds. The individual amount of the aid will be determined based on the number and type of vehicle, and will be multiplied, also based on the fuel used by each vehicle, by the coefficients provided when, as a result of the variation in the IPC of diesel, the tax rates provided in the safeguard mechanism apply in November and December.

To finance these aids, credit supplements are approved, with the possibility of being expanded, in section 15 "Ministry of Finance".

In the railway sector, an additional line of direct aid is established, complementary to that provided in Royal Decree-Law 9/2026, of April 14, and Royal Decree-Law 18/2026, of June 29, aimed at compensating the persistent impact of energy costs on operating companies, thereby avoiding expulsion effects from this mode of transport that could compromise the sustainability and efficiency objectives of the logistics system.

In the maritime sector, the system of direct aid adopted in previous regulations is extended, maintaining its configuration based on objective activity parameters linked to the effective level of costs, which ensures its proportionality.

Chapter VI contemplates measures of a social nature.

The persistence of the international instability situation derived from the conflict in the Middle East maintains significant repercussions on the labor market, resulting, among other things, in an increase in mobility costs that workers must face.

Consequently, it is necessary to extend the provision that, in the case of companies required to have a sustainable mobility plan and are beneficiaries of the direct aid provided in this royal decree-law, failure to comply with this obligation will entail the repayment of the aid received.

Finally, it is determined that companies benefiting from the aid provided in this royal decree-law cannot, until December 31, 2026, carry out dismissals or cessation of activity, nor, in the case of cooperatives, adopt agreements in their general assemblies that entail the definitive reduction in the number of jobs or the modification of the proportion of qualifications, when such measures are justified by force majeure or economic, technical, organizational, or production causes, originating from the situation regulated in this royal decree-law.

The final part of the royal decree-law contemplates a series of provisions.

Additional Provision One empowers the Ecological Restoration and Resilience Fund (FRER) to continue and finalize proceedings initiated before the approval date of this royal decree-law. This fund, lacking legal personality, has adequately channeled European funds towards the execution of actions and projects promoting the ecological transition of the Spanish economy.

Additional Provision Two provides an obligation for gas stations and other retail fuel and combustible supply establishments to provide adequate publicity for the temporary fiscal measures in the energy sector.

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On the other hand, Additional Provision Three establishes the legal regime applicable to the financial compensations of the Single Ticket System. This initiative has its antecedent in Royal Decree-Law 17/2025, of December 23, on measures to promote the use of public transport through ticket and multi-journey title bonuses, and in the Council of Ministers Agreement of December 23, 2025, which instructed the Ministry of Transport and Sustainable Mobility to create a voluntary adherence program for the mutual recognition of transport titles among various transport authorities, and has been specified through Order TRM/910/2026, of July 20, approving the Public Transport Promotion Program through a Single Ticket System.

The uniqueness of the Single Ticket initiative, which requires the voluntary adherence of various administrations with competence in public transport matter, involving the adaptation of their title validation systems, with the corresponding economic cost, along with the provision to continue advancing in the necessary work for the implementation of the Single Ticket throughout the last quarter of the year, makes it necessary to have a system that, guaranteeing the principles of publicity, transparency, competition, objectivity, equality, and non-discrimination, effectiveness in fulfilling the established objectives, and efficiency in the allocation and use of resources destined for this purpose, offers an agile procedure for the settlement of compensations to adhering entities, thereby minimizing the possible economic loss derived from their participation in the program.

Therefore, these compensations are excluded from the scope of application of Law 38/2003, of November 17, General on Subsidies, with the exception of the provisions regarding the recovery procedure provided in Chapter II of Title II and the infringement and sanction regime provided in Title IV of said law, guaranteeing in all cases that their management respects the principles of publicity, transparency, competition, objectivity, equality, and non-discrimination, effectiveness in fulfilling the established objectives, and efficiency in the allocation and use of public resources.

Additional Provision Four contemplates, on the one hand, the notification to the European Commission of the tax rates of the Hydrocarbon Tax, in accordance with Council Directive 2003/96/EC, of October 27, 2003; and, on the other, refers to the State aid system that applies. Thus, the receipt of the mentioned aid is linked to the eventual establishment of a compatibility framework for the aid regime by the European Commission, so that the full effectiveness of the aid depends on the establishment of a State Aid Temporal Framework, a European Commission Decision authorizing the compatibility of the aid with the internal market, or an equivalent instrument, or its subject to a specific compatibility regime. And, on the other hand, it is expressly provided that the aid provided in Chapter IV will be subject to Article 45 of Royal Decree-Law 7/2026, of March 20.

Additional Provision Five provides, similarly to Royal Decree-Law 7/2026, of March 20, and Royal Decree-Law 18/2026, of June 29, the commitment to adopting measures of financial compensation to the citizens of the Canary Islands, responding to their singularity in the management of own taxes.

The Single Transitional Provision, for its part, provides that the bonuses and extraordinary aids to cover the price of diesel consumed in road transport shall not be taken into account in the calculation of the revision of transport prices based on the variation in fuel prices.

Final Provision One modifies Law 10/2010, of April 28, on the prevention of money laundering and terrorist financing to include cryptoasset service providers as obligated subjects. In an international context such as the current one, with multiple fronts straining the international economy, especially with the war initiated with Iran and the geostrategic position of this country and the other countries involved in the conflict, it is necessary to strengthen the legal regime of international financial sanctions and avoid undesirable consequences in the application of these, as well as to reinforce systems to prevent their evasion.

This closes a risk for the international and national financial system due to the possibility of using this channel for illicit operations. According to the Chainalysis report on the criminal use of cryptoassets of 2026, the value received by entities subject to international sanctions skyrocketed by 694% in 2025, highlighting activity especially in sanction regimes such as Iran, Russia, or North Korea. Similarly, the European Commission warns about this increase in the evasion of financial sanctions through cryptoassets, given their ability to create parallel networks of financial exchanges, which complicates the traceability of operations, the identification of fund recipients, and the security of the financial system as a whole, so cryptoassets have gone from being considered a geopolitical strategic asset.

Final Provision Two partially modifies, regarding subcontracting, Royal Decree-Law 20/2021, of October 5, on urgent measures to repair damages caused by volcanic eruptions and for the economic and social reconstruction of the island of La Palma.

The exceptional circumstances surrounding the execution of the subsidized actions provided for in Articles 44 and 46 of Royal Decree-Law 20/2021, of October 5, that is, aid to recover the socioeconomic and environmental environment in the La Palma Biosphere Reserve declared by UNESCO in 2002, and aid to the Canary Islands Autonomous Community and the La Palma Council for the prevention and mitigation of damage to biodiversity and natural heritage, and which manifest in the special technical, organizational, and material complexity characterizing their development, justify the adoption of urgent measures to modify the subcontracting regime applicable to the beneficiaries of these subsidies.

Final Provision Three modifies Article 35 of Royal Decree-Law 5/2026, of February 17, on urgent measures in response to damages caused by various adverse weather phenomena.

In said provision, 50 million were authorized to face the reconstruction work of areas damaged in municipalities whose inhabitants had been totally or partially evacuated or displaced, or in those affected municipalities determined in the terms of Article 7.2, authorizing the Government to approve the direct grant by the Public Employment Service of subsidies intended to finance the hiring by affected local corporations of unemployed persons within the framework of the labor insertion program through works or services of general and social interest, regulated in Articles 41 to 46 of Royal Decree 818/2021, of September 28, which regulates the common activation programs for employment of the National Employment System.

For this purpose, Royal Decree 608/2026, of July 22, was approved, regulating the direct grant by the Public Employment Service, O.A., of subsidies to local corporations to finance the hiring of unemployed persons in reconstruction work of areas damaged by various adverse weather phenomena, of special affectation in municipalities of the autonomous communities of Andalusia and Extremadura, a norm whose Annex I, however, did not include all municipalities eligible to receive such subsidies, which appeared in the Resolution of March 20, 2026, of the State Secretariat for Territorial Policy, determining the municipalities and, if applicable, zones of the affected municipalities, and in the Resolution of June 11, 2026, of the same State Secretariat for Territorial Policy, which modified the previous one.

Therefore, it is essential to include all municipalities that were collected in the aforementioned resolutions and enable the necessary investment for this purpose. In this way, it is necessary to increase the amount provided in the aforementioned royal decree-law by 5,573,365 euros so that, through the approval of a new royal decree for the direct grant of subsidies, it is possible to finance the hiring by the aforementioned local corporations.

Final Provision Four modifies Royal Decree-Law 7/2026, of March 20, to entrust the National Markets and Competition Commission with carrying out an analysis on the effectiveness and degree of translation of measures adopted in energy markets, as well as monitoring the evolution of food product prices. For this, the Commission must prepare separate studies on the support measures provided in the Comprehensive Response Plan to the Crisis in the Middle East, including recommendations aimed at guaranteeing the correct functioning of the markets and reinforcing the effectiveness of the implemented measures.

In this way, continuity is given to the line of action initiated with Royal Decree-Law 7/2026, of March 20, in whose framework the Commission published two studies regarding the hydrocarbon market.

Final Provision Five contemplates the competence titles under which the royal decree-law is issued.

Final Provision Six safeguards the rank of regulatory provisions that are subject to modification by this royal decree-law, so that they can be modified by norms of the corresponding regulatory rank of the norm in which they appear.

Final Provision Seven empowers the Government and the holders of the various ministerial departments, within the scope of their respective competencies, to issue the necessary provisions for the development and execution of what is provided in this royal decree-law.

Final Provision Eight determines the European Union law norms incorporated into the Spanish legal order through this royal decree-law.

Final Provision Nine establishes the entry into force of the norm.

III
The measures and actions integrating this royal decree-law, due to their nature and purpose, meet the circumstances of extraordinary and urgent necessity required by Article 86 of the Spanish Constitution as the enabling premise for the approval of this type of norms.

Article 86 of the Spanish Constitution allows the Government to issue royal decrees-laws in cases of urgent and extraordinary necessity, provided that they do not affect the ordering of the basic institutions of the State, the rights, duties, and freedoms of citizens regulated in Title I of the Constitution, the regime of the Autonomous Communities, nor the general electoral law.

In this sense, the Constitutional Court has declared that this situation of extraordinary and urgent necessity can be deduced "from a plurality of elements", among them, "those reflected in the statement of reasons of the norm" (STC 6/1983, of February 4).\ On the other hand, between the situation of extraordinary and urgent necessity enabling the use of the royal decree-law and the measures contained therein, there must be a "direct relationship or congruence".

The extraordinary and urgent necessity to approve this royal decree-law falls within the political judgment or opportunity corresponding to the Government (STSC 61/2018, of June 7, FJ 4; 142/2014, of September 11, FJ 3) and this decision translates into an ordering of political priorities of action (STC, of January 30, 2019). The opportunity reasons just mentioned demonstrate that, in no case, the present royal decree-law constitutes a case of abusive or arbitrary use of this constitutional instrument (STSC 61/2018, of June 7, FJ 4; 100/2012, of May 8, FJ 8; 237/2012, of December 13, FJ 4; 39/2013, of February 14, FJ 5). On the contrary, all the reasons stated justify broadly and reasonably the adoption of the present norm (STSC 29/1982, of May 31, FJ 3; 111/1983, of December 2, FJ 5; 182/1997, of October 20, FJ 3).

Therefore, the royal decree-law constitutes a constitutionally lawful instrument, provided that the purpose justifying urgent legislation is, as repeatedly required by the Constitutional Court (STSC 6/1983, of February 4, FJ 5; 11/2002, of January 17, FJ 4, 137/2003, of July 3, FJ 3, and 189/2005, of July 7, FJ 3), to address a concrete situation, within governmental objectives, which for reasons difficult to predict requires immediate normative action in a shorter timeframe than that required by the normal route or by the urgency procedure for the parliamentary processing of laws, especially when the determination of said procedure does not depend on the Government.

For the concurrence of the premise of extraordinary and urgent necessity, the jurisprudence of the High Court requires, on the one hand, "the explicit and reasoned presentation of the reasons that have been considered by the Government for its approval", that is, what has come to be called the situation of urgency; and, on the other, "the existence of a necessary connection between the defined urgency situation and the concrete measure adopted to address it" (STSC 29/1982, of May 31, FJ 3; 182/1997, of October 20, FJ 3, and 137/2003, of July 3, FJ 4, 61/2018, of June 7, FJ 4).

Regarding the definition of the urgency situation, it has been specified that it is not necessary that such explicit definition of the extraordinary and urgent necessity always be contained in the royal decree-law itself, but that this premise can also be deduced from a plurality of elements. The examination of the concurrence of the enabling premise of "extraordinary and urgent necessity" has always been carried out through the joint assessment of all those factors that determined the Government to issue the exceptional legal provision and which are, basically, those reflected in the statement of reasons of the norm, and in the file itself of its elaboration (STSC 29/1982, of May 31, FJ 4; 182/1997, of October 28, FJ 4; 11/2002, of January 17, FJ 4, and 137/2003, of July 3, FJ 3).

Regarding the second dimension of the enabling premise of urgent legislation, conceived as a connection of meaning between the defined need situation and the measures adopted in the royal decree-law, it must be considered that the purpose justifying urgent legislation is none other than to address "concrete situations of governmental objectives that for reasons difficult to predict require immediate normative action in a timeframe shorter than that required by the normal route or by the urgency procedure for the parliamentary processing of laws" (STSC 31/2011, of March 17, FJ 4; 137/2011, of September 14, FJ 6, and 100/2012, of May 8, FJ 8).

In the present case, the urgency situation derives from the combination of two factors.

The first is the expiration of the previous regime. On September 30, 2026, the validity period of the measures provided for the third quarter by Royal Decree-Law 18/2026, of June 29, ends: the reductions in the tax rates of the Hydrocarbon Tax; the safeguard mechanisms in the Value Added Tax and in the Special Tax on Electricity; and the aid for professional diesel and agricultural diesel.

Therefore, it is necessary to define, without interruption, the conditions applicable from October 1.

The second factor is the persistence of pressures on energy costs and prices. According to the definitive data from the National Statistics Institute for August 2026, the year-on-year variation of the general CPI was 4.3 percent, and that of the transport group was 9.5 percent, driven mainly by fuels and lubricants for personal vehicles.

The urgency is therefore based not only on the duration of the conflict, but on the observed cost pressure combined with the specific date on which the current regime expires.

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In summary, the enabling budget finds its legitimacy in the need to address without delay a response to the severe economic impact caused by the conflict in the Persian Gulf, particularly on energy markets, with all the implications this entails. This is a situation requiring the immediate implementation of necessary measures, given the impact on households, businesses, industries, and essential services.

Analyzing the measures by chapters, and starting with those of an energy nature, it is essential, first of all, to introduce extraordinary and urgent measures to mitigate the effect of the surge in international market prices on the consumption of basic energy products by households and industry, and to expand the storage requirements for Liquefied Natural Gas (LNG) at regasification plants.

The limitation of the variation of the Cn term of the last-resort natural gas tariff must be in force before the revision of October 1, 2026, in which, with the current methodology, this term would increase from 2.65 to 5.43 c€/kWh, with a tariff increase of over 45 percent for more than three million consumers at the start of the heating season.

Similarly, the expansion of the obligation to hold liquefied natural gas stocks must be enforceable from November 1, 2026, the start of the winter period, so that obligated entities can contract capacity and schedule the necessary discharges, given that tank fill levels were at 51 percent in mid-September.

Likewise, the limitation of the maximum price of bottled butane must apply from the next biannual revision, which would otherwise incorporate quotes for raw materials and freight significantly higher than those of 2025, with special impact on vulnerable households and rural areas.

On the other hand, the making of financing transfers to various ministerial departments to carry out energy efficiency actions in their buildings and facilities acquires extraordinary relevance in the current energy crisis context. In this sense, it is indispensable to immediately enable the necessary financial resources so that ministerial departments can undertake without delay investments in energy rehabilitation and equipment renewal in their buildings and facilities, thereby contributing to the necessary energy savings in the public sector and to the achievement of national energy efficiency objectives. Furthermore, the conditions during the summer of 2026 have reiterated the importance of adapting public equipment and buildings to the new conditions derived from climate change, ensuring optimal conditions, particularly in the health and education sectors, due to the criticality and particularity of the users and professionals present in these types of facilities. This motivated the Government's approval of the PREE Docente and PREE Sanitario programs, financed by the National Energy Efficiency Fund and territorialized to the autonomous communities for management purposes.

However, competencies in the educational and health sectors in the Autonomous Cities of Ceuta and Melilla correspond to the General State Administration, so it is essential and urgent to enable the corresponding departments with the necessary funding from the Fund to carry out the actions.

On the other hand, the expansion of the sanctions provided for in Article 113 of Law 34/1998, of October 7, responds to the imperative need to strengthen control and deterrence mechanisms in a context of extraordinary volatility in energy markets. The current situation requires ensuring strict compliance with obligations by operators, particularly regarding minimum security stocks, information to the Administration, and anti-competitive practices. The tightening of the sanctioning regime is thus configured as an indispensable instrument to prevent speculative behavior, ensure market transparency, and protect consumer interests in a critical moment. The urgency of the measure is justified by the need to send an immediate signal to agents and provide the Administration with effective reaction tools against potential non-compliance that could aggravate the current energy crisis situation.

Additionally, in the field of reducing dependence on fossil fuels, the promotion of fuels of renewable origin acquires special significance in the context of high volatility in fossil fuels. Thus, the introduction of a specific sanctioning regime for the aviation sector within the national legal framework is urgent and necessary to ensure the effective deterrent effect and, thereby, full compliance with the European ReFuelEU Aviation framework, ensuring greater penetration of synthetic origin fuels in the sector, as well as fulfilling the European mandate collected in the Regulation.

The modification made to the twelfth additional provision of Law 13/2003, of May 23, is urgent and unpostponable, given the need to provide certainty regarding the fulfillment or non-fulfillment of the economic performance already required, allowing for the accelerated development of strategic energy facilities in a manner cohesive with the territory where their immediate impact resides.

On the other hand, the authorization of the Council of Ministers to the Strategic Reserve Corporation of Petroleum Products to order the geographical location and specific storage places where the release of minimum security stocks must be carried out during periods of tension in supply markets, as is currently the case, is urgent and unpostponable to guarantee the immediate availability of basic resources in all consumption centers across the national geography.

Likewise, and as a continuation of the tools activated in Royal Decree-Law 18/2026, of June 29, it is urgent and necessary to activate a base configuration so that renewables currently operating in the Spanish electrical system can make a greater contribution to system voltage control, which will reduce the activation of fossil plants for this function, thereby reducing the exposure of electricity prices to fuels subject to high volatility.

On the other hand, the update of the infringement and sanction regime in the Energy Savings Certificate system represents a measure of extraordinary and urgent necessity, as it is essential for the reliability, transparency, and credibility of the system, avoiding the risk of fraud or inadequate commercial practices that seek to artificially increase the resulting economic benefit from justified actions, to the detriment of other agents and the entire consumer base, and putting at risk the credibility of a system that is already critical for the substitution in industries, households, and the tertiary sector of fossil fuel systems by electrified alternatives. A significant increase in the use of the Energy Savings Certificate system is foreseen within the framework of the correction coefficients established by Royal Decree-Law 7/2026, of March 20, which will facilitate the adoption by households and community owners of heat pumps in substitution of fossil boilers. The evolution of the ESC market records an exponential increase from 1,100 actions in 2024 to 17,000 in 2025, and to 50,000 actions by August 2026, implying the urgent need for an effective control and deterrence mechanism through its sanctioning regime, thereby avoiding distortions from investments and behaviors that contravene the regulatory framework, which could collapse the ESC market and put at risk the fulfillment of planned energy efficiency objectives.

Regarding the modification of the entry into force of Royal Decree 611/2026, of July 22, it is necessary to ensure that the legal framework and necessary instruments for its application can be deployed in advance, allowing affected entities to adopt necessary preparation and adaptation measures before the start of the first natural year of calculation of the new objectives. With this, the coherent and progressive transition is reinforced and given continuity, from the model based on objectives expressed in terms of energy content to a model based on the reduction of greenhouse gas emissions, initiated by Royal Decree 5/2026, of January 8, which modifies Royal Decree 1085/2015, of December 4, by establishing obligations corresponding to the year 2026 with a view to the application, from January 1, 2027, of the new 2027-2040 objectives path.

With regard to tax measures, the need to act is reflected in the immediate impact of taxes on energy products and fuel prices on final prices, operating costs, and the liquidity of households and businesses. Approving the norm after the start of the application period would hinder the uniform application of rates, the adaptation of billing systems, and the management of aid.

In the Hydrocarbon Tax, the connection with urgency derives from the need to fix the rates applicable to operations carried out from October 1 and to coordinate them with partial refunds for professional use diesel and agricultural diesel. The tax is generally incurred at the moment of the exit of products from the factory or fiscal deposit. Therefore, fixing the rates after the start of the period would obligate the regularization of operations already carried out and compromise the translation of the reduction to retail prices.

In the Value Added Tax and the Special Tax on Electricity, the anticipatory regulation of safeguards allows taxpayers and marketing companies to know the applicable conditions and prepare their billing systems. The proximity between the publication in October of the September CPI and the eventual application of reduced rates from November 1 advises establishing without delay a certain regulatory framework that allows for the necessary adaptations.

Regarding the modification of Law 15/2012, of December 27, on fiscal measures for energy sustainability, its purpose is to complete the adaptation of the Tax on the Value of Electricity Production to the 0 percent tax rate established by Royal Decree-Law 18/2026, of June 29, for 2028 and subsequent years. The modification adjusts the self-assessment obligations and the making of partial payments to this regime, avoiding the persistence of presentation obligations without economic content and the corresponding compliance and management burdens.

Its incorporation into this royal decree-law responds to its instrumental connection with the revision of the energy taxation framework and allows establishing from this moment a complete and certain regulation on which to develop the necessary normative and management actions for its application. The exemption is limited to self-assessments and partial payments corresponding to tax periods subject to the 0 percent rate, without affecting obligations related to previous periods, although their fulfillment must be carried out from 2028.

In measures of an economic nature and support for internationalization, and starting with the modification of the FIEM regime, allowing it to accept Spanish guarantees in repayable financing projects, the urgency derives from the need to effectively support the internationalization and diversification of Spanish SMEs, in a geopolitical context like the current one, which requires immediate action.

With regard to the increase in the maximum annual limit for the approval of FIEX operations, to the structural trend of growth in its activity has been added a recent surge of special magnitude. This rapid increase is closely related to the current international geopolitical situation, characterized by increased commercial tensions and the proliferation of conflicts globally, which have led to high uncertainty and fragmentation of supply chains and significant frictions in international energy and logistics markets. In this sense, the recent conflict between the United States and Iran has had a particularly disruptive impact on global value chains, the effect of which is expected to last beyond the duration of the conflict, due to its impact on the expectations and corporate strategies of the private sector. As a consequence of all the above, companies are reconfiguring their commercial routes, diversifying their activity geographically, and reevaluating their dependencies on external suppliers taking into account the increased risks in certain markets.

In this context, Spanish companies are, therefore, accelerating their internationalization processes, undertaking, among other things, productive investments in third countries, direct commercial implementations abroad, and reducing their dependence on critical suppliers through diversification and through vertical integration processes. All this translates into a significant increase in the demand for public financial support through FIEX.

Maintaining the maximum annual limit for the approval of FIEX operations at its current level would prevent adequately meeting the aforementioned needs of Spanish companies, which are of character: (i) extraordinary, as they derive from an exceptional international geopolitical situation, with direct effects on corporate investment decisions abroad and on the configuration of global value chains; (ii) urgent, as the delay or non-execution of identified investment opportunities would have a detrimental effect on the competitiveness of the Spanish external sector and, consequently, on its capacity to generate employment and contribute to gross domestic product growth.

In measures regarding agriculture and fishing, and transport, the extraordinary and urgent necessity is equally determined by the expiration of existing aid. The continuity of support requires determining the eligible period, amounts, and procedures, as well as enabling the credits that allow their execution. This requirement is more pressing because the management of aid depends on very close calendars. The aid for professional use diesel is managed monthly through professional diesel cards from October 1. The aid for transport professionals who cannot benefit from the partial refund requires that the Central Traffic Office send information from the National Vehicle Registry before October 15, 2026, and its application opens on November 1, 2026. The calculation period for agricultural diesel aid begins on October 1, 2026.

The management rules, incompatibility, publicity, and financing are instrumental for the application of these aid and share the same urgency.

Regarding social measures, established in Chapter V, the urgency derives, on the one hand, from their contribution to reducing the energy dependence of companies and workers, especially that derived from mobility needs; and, on the other hand, from the need to dispense adequate and immediate protection to the worker, avoiding the dismissal of workers from companies that make use of the direct aid provided for in the norm.

Finally, in the final part of the norm, the additional provisions second, fourth, and fifth, and the single transitional provision, insofar as they complement and share the same characteristics as the measures provided for in the articles, the budget required by Article 86 of the Spanish Constitution is equally justified. The extraordinary and urgent need to enable FRER to continue and finalize proceedings already initiated derives from the existence of contractual commitments for the execution of actions with third parties and budgetary availability from the treasury surplus derived from contributions made by the Ministry for Ecological Transition and the Demographic Challenge.

The urgency of the modification of the financial compensation regime of the Single Allowance, in turn, derives from the provision to continue advancing in the necessary work for the implementation of the Single Allowance throughout the last quarter of 2026. Administrations that adhere to the program must adapt their title validation systems in advance and bear from the start of their operation the economic effects of mutual recognition, so that the absence of an agile settlement procedure for compensations would oblige them to anticipate at their own expense a cost whose compensation corresponds to the State and could discourage adherence at the start of the system, compromising its effectiveness. Only a norm with the rank of law can exempt the application of Law 38/2003, of November 17, and the immediacy of the start of the program prevents recourse to the ordinary legislative procedure.

With regard to the first final provision and the modification of Law 10/2010, of April 28, to address the increase in the evasion of sanctions through cryptoassets, the successive European Union sanction packages against Russia for the invasion of Ukraine focus on controlling the use of cryptoassets to prevent the use of digital assets to evade economic sanctions. In this context, it is essential that the national regulatory framework allows for adequate control of cryptoasset service providers. The lack of an adequate regulatory framework in Spain not only undoubtedly affects the entire international financial system, given the interconnection existing between all parts and elements, but also entails a high reputational risk, as Spain may be perceived as a jurisdiction with weaknesses regarding the financing of criminal activities and evasion of international financial sanctions, which must be addressed, moreover, in the context of the FATF evaluation of Spain that has begun this year.

All this acquires even more relevance in the non-compliance procedure for European Union Law INFR (2025) 2079, initiated by the non-adaptation of the national framework to Regulation (EU) 2023/1113 of the European Parliament and of the Council, of May 31, 2023, regarding the information accompanying fund transfers and certain cryptoassets and amending Directive (EU) 2015/849, which is currently in the reasoned opinion phase.

The modification of the subcontracting regime in the aid for recovery in the matter of biodiversity and protected natural spaces in La Palma, contained in the second final provision, responds to the need to expand and flexibilize the subcontracting capacity, in order to provide the necessary instruments to respond effectively and reasonably to the execution of the actions subject to financing, to ensure effective management of the resources used, to support the necessary recovery actions on the island after the damage caused by the volcanic emergency, and to ensure compliance with the objectives, deadlines, and purposes established in Royal Decree-Law 20/2021, of October 5.

The extraordinary and urgent need of the third final provision obeys the same circumstances that justified the adoption of Royal Decree-Law 5/2026, of February 17, given, in addition, the time elapsed since then; as well as the indispensable reconstruction work pending.

The modification of Royal Decree-Law 7/2026, of March 20, contemplated in the fourth final provision, and the studies it introduces, is also necessary and urgent; since the effectiveness of the measures contemplated in this royal decree-law depends, to a large extent, on the speed with which their real effects on markets and consumers can be evaluated. The delay in this evaluation could compromise the achievement of the ends pursued by the norm, preventing the early detection of eventual inefficiencies in the transmission of aid and making it difficult to adopt the necessary corrective measures to ensure its full effectiveness.

In short, and in accordance with what has been stated, it is considered, on the one hand, that the situation of extraordinary and urgent necessity persists, which requires a comprehensive normative response with the rank of law, and which was already appreciated in both Royal Decree-Law 7/2026, of March 20, and Royal Decree-Law 18/2026, of June 29.

This is so because extraordinary circumstances concur, in which, due to the situation created by the war conflict around Iran and the Persian Gulf, there has been a sustained increase in the cost of strategic hydrocarbon supplies and raw materials, with consequences in all sectors. There is therefore a clear connection

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urgency of the measure is justified by the need to send an immediate signal to agents and provide the Administration with effective reaction tools against potential non-compliance that could aggravate the current energy crisis situation.

Additionally, in the field of reducing dependence on fossil fuels, the promotion of fuels of renewable origin acquires special significance in the context of high volatility in fossil fuels. Thus, the introduction of a specific sanctioning regime for the aviation sector within the national legal framework is urgent and necessary to ensure the effective deterrent effect and, thereby, full compliance with the European ReFuelEU Aviation framework, ensuring greater penetration of synthetic origin fuels in the sector, as well as fulfilling the European mandate collected in the Regulation.

The modification made to the twelfth additional provision of Law 13/2003, of May 23, is urgent and unpostponable, given the need to provide certainty regarding the fulfillment or non-fulfillment of the economic performance already required, allowing for the accelerated development of strategic energy facilities in a manner cohesive with the territory where their immediate impact resides.

On the other hand, the authorization of the Council of Ministers to the Strategic Reserve Corporation of Petroleum Products to order the geographical location and specific storage places where the release of minimum security stocks must be carried out during periods of tension in supply markets, as is currently the case, is urgent and unpostponable to guarantee the immediate availability of basic resources in all consumption centers across the national geography.

Likewise, and as a continuation of the tools activated in Royal Decree-Law 18/2026, of June 29, it is urgent and necessary to activate a base configuration so that renewables currently operating in the Spanish electrical system can make a greater contribution to system voltage control, which will reduce the activation of fossil plants for this function, thereby reducing the exposure of electricity prices to fuels subject to high volatility.

On the other hand, the update of the infringement and sanction regime in the Energy Savings Certificate system represents a measure of extraordinary and urgent necessity, as it is essential for the reliability, transparency, and credibility of the system, avoiding the risk of fraud or inadequate commercial practices that seek to artificially increase the resulting economic benefit from justified actions, to the detriment of other agents and the entire consumer base, and putting at risk the credibility of a system that is already critical for the substitution in industries, households, and the tertiary sector of fossil fuel systems by electrified alternatives. A significant increase in the use of the Energy Savings Certificate system is foreseen within the framework of the correction coefficients established by Royal Decree-Law 7/2026, of March 20, which will facilitate the adoption by households and community owners of heat pumps in substitution of fossil boilers. The evolution of the ESC market records an exponential increase from 1,100 actions in 2024 to 17,000 in 2025, and to 50,000 actions by August 2026, implying the urgent need for an effective control and deterrence mechanism through its sanctioning regime, thereby avoiding distortions from investments and behaviors that contravene the regulatory framework, which could collapse the ESC market and put at risk the fulfillment of planned energy efficiency objectives.

Regarding the modification of the entry into force of Royal Decree 611/2026, of July 22, it is necessary to ensure that the legal framework and necessary instruments for its application can be deployed in advance, allowing affected entities to adopt necessary preparation and adaptation measures before the start of the first natural year of calculation of the new objectives. With this, the coherent and progressive transition is reinforced and given continuity, from the model based on objectives expressed in terms of energy content to a model based on the

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reduction of greenhouse gas emissions, initiated by Royal Decree 5/2026, of January 8, which modifies Royal Decree 1085/2015, of December 4, by establishing obligations corresponding to the year 2026 with a view to the application, from January 1, 2027, of the new 2027-2040 objectives path.

With regard to tax measures, the need to act is reflected in the immediate impact of taxes on energy products and fuel prices on final prices, operating costs, and the liquidity of households and businesses. Approving the norm after the start of the application period would hinder the uniform application of rates, the adaptation of billing systems, and the management of aid.

In the Hydrocarbon Tax, the connection with urgency derives from the need to fix the rates applicable to operations carried out from October 1 and to coordinate them with partial refunds for professional use diesel and agricultural diesel. The tax is generally incurred at the moment of the exit of products from the factory or fiscal deposit. Therefore, fixing the rates after the start of the period would obligate the regularization of operations already carried out and compromise the translation of the reduction to retail prices.

In the Value Added Tax and the Special Tax on Electricity, the anticipatory regulation of safeguards allows taxpayers and marketing companies to know the applicable conditions and prepare their billing systems. The proximity between the publication in October of the September CPI and the eventual application of reduced rates from November 1 advises establishing without delay a certain regulatory framework that allows for the necessary adaptations.

Regarding the modification of Law 15/2012, of December 27, on fiscal measures for energy sustainability, its purpose is to complete the adaptation of the Tax on the Value of Electricity Production to the 0 percent tax rate established by Royal Decree-Law 18/2026, of June 29, for 2028 and subsequent years. The modification adjusts the self-assessment obligations and the making of partial payments to this regime, avoiding the persistence of presentation obligations without economic content and the corresponding compliance and management burdens.

Its incorporation into this royal decree-law responds to its instrumental connection with the revision of the energy taxation framework and allows establishing from this moment a complete and certain regulation on which to develop the necessary normative and management actions for its application. The exemption is limited to self-assessments and partial payments corresponding to tax periods subject to the 0 percent rate, without affecting obligations related to previous periods, although their fulfillment must be carried out from 2028.

In measures of an economic nature and support for internationalization, and starting with the modification of the FIEM regime, allowing it to accept Spanish guarantees in repayable financing projects, the urgency derives from the need to effectively support the internationalization and diversification of Spanish SMEs, in a geopolitical context like the current one, which requires immediate action.

With regard to the increase in the maximum annual limit for the approval of FIEX operations, to the structural trend of growth in its activity has been added a recent surge of special magnitude. This rapid increase is closely related to the current international geopolitical situation, characterized by increased commercial tensions and the proliferation of conflicts globally, which have led to high uncertainty and fragmentation of supply chains and significant frictions in international energy and logistics markets. In this sense, the recent conflict between the United States and Iran has had a particularly disruptive impact on global value chains, the effect of which is expected to last beyond the duration of the conflict, due to its impact on the expectations and corporate strategies of the private sector. As a consequence of all the above, companies are reconfiguring their commercial routes, diversifying their activity geographically, and reevaluating their dependencies on external suppliers taking into account the increased risks in certain markets.

In this context, Spanish companies are, therefore, accelerating their internationalization processes, undertaking, among other things, productive investments in third countries, direct commercial implementations abroad, and reducing their dependence on critical suppliers through diversification and through vertical integration processes. All this translates into a significant increase in the demand for public financial support through FIEX.

Maintaining the maximum annual limit for the approval of FIEX operations at its current level would prevent adequately meeting the aforementioned needs of Spanish companies, which are of character: (i) extraordinary, as they derive from an exceptional international geopolitical situation, with direct effects on corporate investment decisions abroad and on the configuration of global value chains; (ii) urgent, as the delay or non-execution of identified investment opportunities would have a detrimental effect on the competitiveness of the Spanish external sector and, consequently, on its capacity to generate employment and contribute to gross domestic product growth.

In measures regarding agriculture and fishing, and transport, the extraordinary and urgent necessity is equally determined by the expiration of existing aid. The continuity of support requires determining the eligible period, amounts, and procedures, as well as enabling the credits that allow their execution. This requirement is more pressing because the management of aid depends on very close calendars. The aid for professional use diesel is managed monthly through professional diesel cards from October 1. The aid for transport professionals who cannot benefit from the partial refund requires that the Central Traffic Office send information from the National Vehicle Registry before October 15, 2026, and its application opens on November 1, 2026. The calculation period for agricultural diesel aid begins on October 1, 2026.

The management rules, incompatibility, publicity, and financing are instrumental for the application of these aid and share the same urgency.

Regarding social measures, established in Chapter V, the urgency derives, on the one hand, from their contribution to reducing the energy dependence of companies and workers, especially that derived from mobility needs; and, on the other hand, from the need to dispense adequate and immediate protection to the worker, avoiding the dismissal of workers from companies that make use of the direct aid provided for in the norm.

Finally, in the final part of the norm, the additional provisions second, fourth, and fifth, and the single transitional provision, insofar as they complement and share the same characteristics as the measures provided for in the articles, the budget required by Article 86 of the Spanish Constitution is equally justified. The extraordinary and urgent need to enable FRER to continue and finalize proceedings already initiated derives from the existence of contractual commitments for the execution of actions with third parties and budgetary availability from the treasury surplus derived from contributions made by the Ministry for Ecological Transition and the Demographic Challenge.

The urgency of the modification of the financial compensation regime of the Single Allowance, in turn, derives from the provision to continue advancing in the necessary work for the implementation of the Single Allowance throughout the last quarter of 2026. Administrations that adhere to the program must adapt their title validation systems in advance and bear from the start of their operation the economic effects of mutual recognition, so that the absence of an

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agile settlement procedure for compensations would oblige them to anticipate at their own expense a cost whose compensation corresponds to the State and could discourage adherence at the start of the system, compromising its effectiveness. Only a norm with the rank of law can exempt the application of Law 38/2003, of November 17, and the immediacy of the start of the program prevents recourse to the ordinary legislative procedure.

With regard to the first final provision and the modification of Law 10/2010, of April 28, to address the increase in the evasion of sanctions through cryptoassets, the successive European Union sanction packages against Russia for the invasion of Ukraine focus on controlling the use of cryptoassets to prevent the use of digital assets to evade economic sanctions. In this context, it is essential that the national regulatory framework allows for adequate control of cryptoasset service providers. The lack of an adequate regulatory framework in Spain not only undoubtedly affects the entire international financial system, given the interconnection existing between all parts and elements, but also entails a high reputational risk, as Spain may be perceived as a jurisdiction with weaknesses regarding the financing of criminal activities and evasion of international financial sanctions, which must be addressed, moreover, in the context of the FATF evaluation of Spain that has begun this year.

All this acquires even more relevance in the non-compliance procedure for European Union Law INFR (2025) 2079, initiated by the non-adaptation of the national framework to Regulation (EU) 2023/1113 of the European Parliament and of the Council, of May 31, 2023, regarding the information accompanying fund transfers and certain cryptoassets and amending Directive (EU) 2015/849, which is currently in the reasoned opinion phase.

The modification of the subcontracting regime in the aid for recovery in the matter of biodiversity and protected natural spaces in La Palma, contained in the second final provision, responds to the need to expand and flexibilize the subcontracting capacity, in order to provide the necessary instruments to respond effectively and reasonably to the execution of the actions subject to financing, to ensure effective management of the resources used, to support the necessary recovery actions on the island after the damage caused by the volcanic emergency, and to ensure compliance with the objectives, deadlines, and purposes established in Royal Decree-Law 20/2021, of October 5.

The extraordinary and urgent need of the third final provision obeys the same circumstances that justified the adoption of Royal Decree-Law 5/2026, of February 17, given, in addition, the time elapsed since then; as well as the indispensable reconstruction work pending.

The modification of Royal Decree-Law 7/2026, of March 20, contemplated in the fourth final provision, and the studies it introduces, is also necessary and urgent; since the effectiveness of the measures contemplated in this royal decree-law depends, to a large extent, on the speed with which their real effects on markets and consumers can be evaluated. The delay in this evaluation could compromise the achievement of the ends pursued by the norm, preventing the early detection of eventual inefficiencies in the transmission of aid and making it difficult to adopt the necessary corrective measures to ensure its full effectiveness.

In short, and in accordance with what has been stated, it is considered, on the one hand, that the situation of extraordinary and urgent necessity persists, which requires a comprehensive normative response with the rank of law, and which was already appreciated in both Royal Decree-Law 7/2026, of March 20, and Royal Decree-Law 18/2026, of June 29.

This is so because extraordinary circumstances concur, in which, due to the situation created by the war conflict around Iran and the Persian Gulf, there has been a sustained increase in the cost of strategic hydrocarbon supplies and raw materials, with consequences in all sectors. There is therefore a clear connection

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between this situation and the battery of social protection and energy autonomy measures foreseen in response to the disruption created by the conflict. The absence of an immediate response by the Government and the Public Administration to these problems would entail a very serious detriment to the stability of energy prices and, ultimately, to the cost of living.

On the other hand, the urgency of the different measures contemplated in this regulation has been adequately justified, based on the circumstances that have been analyzed individually.

These circumstances mean that the ordinary legislative procedure would delay the application of the proposed measures to an excessive degree, when current reality necessarily requires adopting them urgently.

Finally, it must also be highlighted that this royal decree-law does not affect the legal system of the basic institutions of the State, the rights, duties and freedoms of citizens regulated in Title I of the Spanish Constitution, the regime of the Autonomous Communities, nor general electoral law.

In this sense, and in relation to the prohibition of affecting the rights, duties and freedoms of citizens regulated in Title I of the Spanish Constitution, the consolidated constitutional doctrine is summarized in STC 139/2016, of July 21 (FJ 6), “1.º) (…) this Court has rejected an extensive interpretation of said limit that would entail the emptying of the figure of the royal decree-law, making it ‘useless to regulate with greater or lesser incidence any aspect concerning the matters included in Title I of the Constitution; 2.º) The restrictive clause must be understood in such a way that it does not reduce to nothing the figure of the royal decree-law, so that what is constitutionally prohibited is to regulate a general regime of these rights, duties and freedoms or that it goes against the content or essential elements of some of such rights” (STC 111/1983, of December 2, FJ 8, confirmed by other subsequent ones); 3.º) The Court should not focus solely on the way in which the principle of legal reservation manifests itself in a given matter, but rather it must examine whether there has been an “affectation” by the royal decree-law of a right, duty or freedom regulated in Title I of the CE, which will require taking into account the constitutional configuration of the right, duty or freedom affected in each case and even its systematic location in the constitutional text and the nature and scope of the concrete regulation in question (…)”.

In particular, the specific and very limited nature of the tax measures of this royal decree-law, in which all of them have content favorable to taxpayers, allows us to affirm that these measures do not constitute an affectation to the duty to contribute to the financing of public expenses provided for in Article 31.1 of the Spanish Constitution, as interpreted by constitutional jurisprudence.

Within Title I of the Spanish Constitution is inserted Article 31.1, from which the duty of “all” to contribute to the financing of public expenses is derived; which means that one of the duties whose affectation is forbidden to the royal decree-law is the duty to contribute to the financing of public expenses. The royal decree-law “may not alter either the general regime or those essential elements of the taxes that affect the determination of the tax burden, thus affecting the general duty of citizens to contribute to the financing of public expenses according to their wealth through a fair tax system”; it violates Article 86.1 CE, consequently, “any normative intervention or innovation that, due to its qualitative or quantitative magnitude, significantly alters the position of the obligor to contribute according to their economic capacity in the overall tax system” (STSC 182/1997, FJ 7; 100/2012, FJ 9; 139/2016, FJ 6, and 35/2017, FJ 5, among all). In accordance with what is indicated, it is necessary to take into account, in each case, “in which specific tax the royal decree-law has an impact –noting its nature, structure and the function it fulfills within the overall tax system, as well as the degree or measure in which the principle of economic capacity intervenes–, which elements of it –essential or not– are altered by this exceptional way of

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normative production and, finally, what is the nature and scope of the concrete regulation in question” (STSC 182/1997, FJ 7; 189/2005, FJ 7, and 83/2014, FJ 5).

IV

This royal decree-law responds to the principles of good regulation established in Article 129 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, since the principle of necessity has been accredited thanks to the justification and concurrence of the enabling budget required by Article 86.1 of the Spanish Constitution for the approval by the Government of royal decree-laws, and which has been detailed in the previous section of this expositional part.

The protection of the general interest requires an effective legal vehicle, and thus the royal decree-law is the most immediate instrument to guarantee its achievement.

Likewise, the regulation is in accordance with the principle of proportionality, since it is the minimum and indispensable regulation, as already stated, for the achievement of the objectives described throughout this regulation. The principle of legal certainty is fully guaranteed since the regulation respects and is inserted coherently within the system of sources and with the rest of the legal order.

In the face of the situation of extraordinary and urgent need analyzed, caused by the situation of conflict in Iran, the approval of a royal decree-law, given the legal rank required for many of the measures to be implemented and in front of possible alternatives, makes this regulation emerge as the most adequate and pertinent option.

As for the principle of transparency, and although the regulation is exempt from the procedures of public consultation and hearing and public information, as established in Article 26.11 of Law 50/1997, of November 27, on the Government, the objectives that this royal decree-law intends are detailedly explained both in the expositional part of it and in the Memorandum that supports it. Likewise, the principle of transparency is materialized by the embodiment of the pursued objectives in the regulation and with its subsequent submission to the Congress of Deputies for validation in public debate.

Finally, in relation to the principle of efficiency, in this royal decree-law it has been sought that the regulation generates the least administrative burdens for citizens.

This royal decree-law is issued under the provisions of Article 149.1.6th, 7th, 10th, 11th, 13th, 14th, 15th, 18th, 19th, 20th, 21st, 23rd and 25th of the Spanish Constitution, which attribute to the State, respectively, exclusive competence in matters of commercial legislation; labor legislation, without prejudice to its execution by the organs of the Autonomous Communities; foreign trade; bases of the organization of credit, banking and insurance; bases and coordination of the general planning of economic activity; General Treasury and State Debt; promotion and general coordination of scientific and technical research; the bases of the legal regime of Public Administrations; maritime fishing, without prejudice to the competencies in the organization of the sector attributed to the Autonomous Communities; merchant marine; railways and land transport that run through the territory of more than one autonomous community; basic legislation on environmental protection, without prejudice to the powers of the autonomous communities to establish additional protection norms; and bases of the mining and energy regime.

By virtue thereof, making use of the authorization contained in Article 86 of the Spanish Constitution, at the proposal of the Ministers of Presidency, Justice and Relations with the Courts; of Finance; of Transport and Sustainable Mobility; of Labor and Social Economy; of Agriculture, Fisheries and Food; for Ecological Transition and Demographic Challenge; of Economy, Commerce and Business; and of

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Social Rights, Consumption and Agenda 2030, and after deliberation of the Council of Ministers in its meeting on September 29, 2026,

I HEREBY ORDER:

CHAPTER I
Measures in the energy matter

Article 1. Limitation of the variation of the value of the raw material cost in the last resort tariff for natural gas.

1. The increase in the cost of the raw material, term Cn, used in the calculation formula of the last resort tariff for natural gas (hereinafter, TUR) included in Article 8 of Order ITC/1660/2009, of June 22, by which the calculation methodology of the last resort tariff for natural gas is established, in the revision of October 1, 2026, may not exceed 35 percent of the value applied in the Resolution of June 25, 2026, of the Directorate General of Energy Policy and Mines, by which the last resort tariff for natural gas is published. In the January 2027 revision, said increase may not exceed 15 percent of the value of the Cn term applied in the October 1, 2026 revision. Subsequent revisions will apply the ordinary methodology of Order ITC/1660/2009, of June 22, without prejudice to what is provided in the following section.

2. The difference between the value of the Cn term that would result from the direct application of the formula of the aforementioned order and the value that results from what is provided in the previous section, plus the associated financial cost, will be recovered through the increase of the Cn term applied in the subsequent quarterly revisions of the TUR starting from the revision of January 1, 2027, with the limit established in the previous section, until its complete amortization.

3. The amounts pending recovery will accrue a financial return, calculated by applying the value of the “cost of debt”, term RD for activities linked to natural gas distribution, used by the National Markets and Competition Commission in the calculation of the financial return rate for activities of regasification, transport, technical management of the system and activities linked to natural gas distribution for the regulatory period 2027-2032.

4. The recovery procedure described in this article may not be considered concluded until all last-resort marketers have recovered the total amount owed, including the corresponding financial cost. Likewise, while there are amounts pending recovery, the value of the Cn term recognized in the Last Resort Tariff may not be reduced, nor will the 2 percent variation threshold of the Cn term established in Article 10.1 of Order ITC/1660/2009, of June 22, be applicable.

5. Last-resort marketers must send to the Directorate General of Energy Policy and Mines, before the 20th day of the following month, the monthly billing data of the TUR for each local network tariff tier, including the number of clients, volume of gas billed in energy units, billing for the fixed and variable terms of the tariff applied in accordance with this article and the billing that would have resulted from applying the methodology established in Order ITC/1660/2009, of June 22, distinguishing between readings that come from real meters and those estimated.

Likewise, for each local network tariff tier, the number of consumers who have left the TUR and the amount billed in accordance with section 6 must be included, regardless of its collection.

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6. The consumer who leaves the TUR before the complete recovery of the owed amount must pay the last-resort marketer the average debt value corresponding to their tariff tier.

7. Non-payment of the owed amount will be subject to what is provided in Article 57 of Royal Decree 1434/2002, of December 27, which regulates the activities of transport, distribution, marketing, supply and authorization procedures for natural gas installations.

8. In the quarterly resolutions approving the TUR, the Cn term that would have resulted from applying the formula of Article 8 of Order ITC/1660/2009, of June 22, the value applied in accordance with this article, as well as the accumulated unit average debt, expressed in c€/kWh, will be included.

9. By periodic resolution of the Directorate General of Energy Policy and Mines of the Ministry for Ecological Transition and Demographic Challenge, the accumulated amount owed to each last-resort marketer will be published, including both the principal and the financial cost.

10. Likewise, by resolution of the Directorate General of Energy Policy and Mines, the final settlement of the procedure described in this article will be resolved, establishing, if necessary, the payments and collections between last-resort marketers that are necessary to adjust the actual billings of each company to its recognized debt, and any remainder that may result will have the status of liquidable income from the settlement of charges of the gas system.

11. The person holding the position of Minister for Ecological Transition and Demographic Challenge is authorized to issue the necessary orders to develop what is provided in this article.

Article 2. Extraordinary obligation of liquefied natural gas storage during the winter period.

Between November 1, 2026 and March 31, 2027, the following measures will apply:

a) The minimum LNG holdings required to comply with the Resolution of the Directorate General of Energy Policy and Mines, of September 26, 2021, approving the Winter Action Plan (PAI) for the operation of the gas system, in its wording given by the Resolution of the Directorate General of Energy Policy and Mines, of September 30, 2025, modifying the Winter Action Plan for the operation of the gas system, are modified, according to the following:
– November 2026: 3 days.
– December 2026: 3.5 days.
– March 2027: 3 days.

b) The obligation will be considered fulfilled as long as the daily LNG holdings of the obligated subject are not less than 85 percent of its daily obligation, provided that the arithmetic mean of the holdings of the obligated subject in the month is not less than said obligation. The Technical System Manager (GTS) will supervise the compliance with the PAI daily and inform the obligated subjects in case of non-compliance, in order for them to adopt the appropriate corrective measures.

c) In accordance with what is provided in the sixth section of the aforementioned resolution, the GTS will request confirmation of the discharges and loads programmed for the following 30 days from the obligated subjects. The obligated subject’s supply program will be considered the one programmed in the SL-ATR through entries via international connections and through LNG, for the period between days D+1 and D+30.

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d) In the event that, as a consequence of non-compliance or the evolution of supply programs, a risk to system security is estimated, the GTS may declare an “Exceptional Level 0 Operation Situation” or any other crisis level that proves necessary. In the analysis of the causes that motivated such declaration and in the actions where appropriate, the supply programs of the obligated subjects and their degree of compliance will be taken into consideration.

e) The additional capacity required to comply with the increase in LNG storage obligations at plants compared to those established in the aforementioned resolution, and that is contracted from the entry into force of this royal decree-law, will be exempt from the payment of the LNG storage tariff, along with the auction premium and the taxes and fees applied, if any.

Article 3. Limitation of the maximum sale price of bottled liquefied petroleum gases.

1. In the corresponding revisions of the maximum sale price, before taxes, of liquefied petroleum gases that are approved from the entry into force of this royal decree-law until June 30, 2027, the maximum sale price, before taxes, of bottled liquefied petroleum gases that results from the application of the system established in Order IET/389/2015, of March 5, by which the system for the automatic determination of maximum sale prices, before taxes, of bottled liquefied petroleum gases is updated and the system for the automatic determination of sale prices, before taxes, of liquefied petroleum gases by pipeline is modified, may not exceed the maximum price before taxes, established by the Resolution of May 12, 2022, of the Directorate General of Energy Policy and Mines, by which the new maximum sale prices, before taxes, of bottled liquefied petroleum gases are published, in containers with a charge equal to or greater than 8 kg, and less than 20 kg, excluding containers for mixtures for uses of liquefied petroleum gases as fuel.

2. The difference between the theoretical maximum sale price calculated in accordance with the methodology of Order IET/389/2015, of March 5, and the maximum sale price, before taxes, that results from the application of the previous section will be recovered in subsequent revisions of the maximum price. This difference, in each update, will be included in the unit mismatch term of the b-1 bimonth (“D b-1”) contemplated in Article 3.4 of the aforementioned Order IET/389/2015, of March 5.

Article 4. Contributions for the financing of actions directed to the promotion of energy saving and efficiency in the scope of ministerial departments.

1. Within the initiatives for the promotion of energy saving and efficiency that can be financed with resources from the National Energy Efficiency Fund (FNEE), provided for in Article 72 of Law 18/2014, of October 15, on the approval of urgent measures for growth, competitiveness and efficiency, and directed to the fulfillment of the objectives established in European legislation on energy efficiency, actions carried out directly by ministerial departments for the financing of investment programs directed to foster and promote energy saving and efficiency, within their respective competence areas, may exceptionally be included.

2. The Monitoring and Control Committee of the FNEE will propose for authorization by the Council of Ministers the actions referred to in the previous paragraph that can be financed by the Fund and their corresponding amounts, within the budgetary availability thereof, and after a reasoned proposal by the proposing ministry in which its exceptional nature is adequately justified.

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Instituto para la Diversificación y Ahorro de la Energía (IDAE), as the managing entity of the FNEE, which will carry out the analysis and technical report thereof before submitting it to the Follow-up and Control Committee of the FNEE. On this basis, the Committee will propose the corresponding financing initiatives for authorization by the Council of Ministers.

4. The initiatives authorized by the Council of Ministers will be reflected in the corresponding approval agreements for contributions to finance actions aimed at promoting energy savings and energy efficiency within the ministerial departments, in which the essential aspects of the actions to be financed will be indicated.

5. The actions financed by the FNEE under this article will be linked to the energy savings objectives foreseen in Article 8 of Directive (EU) 2023/1791 of the European Parliament and of the Council of 13 September 2023 on energy efficiency, as authorized by the Council of Ministers.

6. The IDAE will deposit into the Public Treasury the amounts derived from FNEE resources necessary for the financing of the actions approved by the Follow-up and Control Committee of the FNEE so as to generate credit in the budget applications of the corresponding budget section, in accordance with what is provided in Article 53.2.a) of Law 47/2003, of 26 November, General Budgetary Law, in accordance with the multiannual planning of the actions authorized in each case.

The modification of the initial planning of actions will require the prior favorable report of the Follow-up and Control Commission of the FNEE.

7. When actions are financed whose execution period exceeds one fiscal year, the deposit of amounts into the Public Treasury by IDAE will be made within the first three months of each budget year for the amount corresponding to the expenditure foreseen in the year, in accordance with the planning approved by the Follow-up and Control Committee of the FNEE.

This rule will be exempted, if applicable, for the first of the deposits that IDAE makes in the Public Treasury for the financing of the multiannual activity, in order to enable the subsequent generation of credit in the corresponding budget section.

8. The Ministry recipients of the contributions from the National Energy Efficiency Fund must submit a follow-up report on the financed actions within the first natural quarter following the closing year. The minimum content that these reports must have will be that established by the Follow-up and Control Committee of the FNEE.

Article 5. Authorization of financial contributions from the National Energy Efficiency Fund for the financing of actions aimed at promoting energy savings and energy efficiency in the Autonomous Cities of Ceuta and Melilla.

In accordance with the procedure established in the previous article, and with the aim of transferring to the competent Ministries the financial contributions for the realization of investments in energy rehabilitation in the Autonomous Cities of Ceuta and Melilla, the following fund contributions from the National Energy Efficiency Fund are approved:

– 1,000,000 euros in favor of the Ministry of Education, Vocational Training and Sports for energy rehabilitation actions of teaching buildings in Ceuta.
– 1,000,000 euros in favor of the Ministry of Health for energy rehabilitation actions of health buildings in Ceuta.
– 1,000,000 euros in favor of the Ministry of Education, Vocational Training and Sports for energy rehabilitation actions of teaching buildings in Melilla.

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– 1,000,000 euros in favor of the Ministry of Health for energy rehabilitation actions of health buildings in Melilla.

Exceptionally, the making of these contributions will follow the procedure provided for in the previous article, except for what is established in its paragraphs 2 and 3, with deposits into the Public Treasury subject to the prior presentation to the Institute for the Diversification and Energy Savings of the initiatives to be financed for review and subsequent validation by the Follow-up Committee of the National Energy Efficiency Fund.

Article 6. Modification of Law 34/1998, of 7 October, on the hydrocarbon sector.

One. Article 113.1 of Law 34/1998, of 7 October, on the hydrocarbon sector, is modified, which shall read as follows:

“1. The infringements classified in the previous articles shall be sanctioned:
a) Very serious infringements, with a fine of up to €60,000,000. b) Serious infringements, with a fine of up to €12,000,000. c) Minor infringements, with a fine of up to €1,200,000.

Notwithstanding, the limits established above, in the case of sanctions imposed by the National Commission of Markets and Competition, the amount shall never exceed the following percentage of the annual turnover of the infringing company, or of the consolidated annual turnover of the parent company of the vertically integrated group to which it belongs:
a) 1 percent in minor infringements. b) 5 percent in serious infringements. c) 10 percent in very serious infringements.”

Two. Additional Provision Thirty-Ninth is introduced, with the following wording:

“Additional Provision Thirty-Ninth. Sanctioning regime applicable to the failure to comply with obligations regarding the blending of sustainable aviation fuel and associated reporting.

1. Failure to comply with obligations regarding minimum percentages and/or averages of sustainable aviation fuels and/or synthetic aviation fuels, as well as the obligation to provide non-misleading or inaccurate information regarding the characteristics or origin of sustainable aviation fuels, established for aviation fuel suppliers in Regulation (EU) 2023/2405 of the European Parliament and of the Council of 18 October 2023 on ensuring fair competition for sustainable air transport (ReFuelEU Aviation), shall be considered a very serious infringement for the purposes of this Law.

2. Without prejudice to the foregoing, the sanctions arising from the non-compliance referred to in paragraph 1:
   a) Shall not be subject to the limits established for very serious infringements and shall in all cases be proportional and dissuasive sanctions that take into account, in particular, the nature, duration, repetition, and seriousness of the infringement. b) Shall be no less than double the amount resulting from multiplying the absolute value of the difference between the average annual price of conventional aviation fuel and sustainable or synthetic aviation fuel, as applicable, per tonne by the quantity of aviation fuel that fails to meet the minimum percentages or averages regulated in the aforementioned Regulation (EU) 2023/2405 of the European Parliament and of the Council of 18 October. c) In the case of failure to comply with the information provision obligations provided for in the aforementioned Regulation, the sanctions shall be no less than double the amount resulting from multiplying the absolute value of the difference between the average annual price of conventional aviation fuel and sustainable aviation fuel per tonne by the quantity of aviation fuels regarding which information was not provided or misleading or inaccurate information was provided. d) The amounts of the sanctions mentioned in letters b) and c) of this paragraph may be increased by a multiplicative factor with a maximum value of five. The value of this multiplicative factor shall be such as to disincentivize the failure to comply with the information provision obligations by the obligated subject. e) When determining the fine regarding the average percentages of synthetic aviation fuels, any fine related to the minimum percentages of synthetic aviation fuels for which the aviation fuel supplier is already responsible shall be taken into account, in order to avoid double sanctioning. f) In the calculation of sanctions, among other sources of information, the latest available technical report published by the European Union Aviation Safety Agency or the organization replacing it shall be used.

3. The Government may develop regulations by royal decree regarding the calculation methodologies for the sanctions referred to in paragraph 2.”

Article 7. Modification of Law 13/2003, of 23 May, regulating the public works concession contract.

Two new paragraphs are introduced at the end of paragraph two of Additional Provision Twelfth of Law 13/2003, of 23 May, regulating the public works concession contract, with the following wording:

“The contribution provided for in the previous paragraph shall be considered a non-tax public patrimonial provision, in accordance with Additional Provision First of Law 58/2003, of 17 December, General Tax Law. The failure to prove payment before the substantive body that issued the administrative construction authorization will prevent the start of construction works and will determine the suspension of any material action linked to the execution of the project until its full compliance occurs. Discrepancies regarding the determination of the amount will not suspend the obligation to deposit, without prejudice to the regularization that may be required once resolved.

The Government is empowered to develop regulations regarding the procedure to materialize the compliance with the payment obligation of the patrimonial provision established in this provision. Transitionally, until the approval of said regulatory development, project promoters will pay the amounts due to the Town Councils into the bank account designated for this purpose. The Town Councils, once the effective payment is verified, will issue a certificate accrediting the fulfillment of the legal obligation in favor of the promoter in order to start, or if applicable, continue the execution of the works in accordance with the content of the administrative authorizations issued under the framework of Law 24/2013, of 26 December, on the Electricity Sector and its development regulations. In case of non-issuance within one month, the promoter must prove before the body that issued the authorizations the payment or the attempt to pay the amounts due, in which case they may start, or if applicable, continue with the works.”

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Article 8. Modification of Royal Decree 1716/2004, of 23 July, regulating the obligation to maintain minimum security stocks, the diversification of natural gas supply, and the establishment of strategic reserves of petroleum products, for the ordering of the release of reserves.

The first paragraph of Article 39.1 of Royal Decree 1716/2004, of 23 July, regulating the obligation to maintain minimum security stocks, the diversification of natural gas supply, and the establishment of strategic reserves of petroleum products, is modified, which shall read as follows:

“The Council of Ministers, by agreement, in a situation of shortage of petroleum product supply, including an effective international decision to mobilize reserves, may order the submission of minimum security stocks, including strategic ones, to an intervention regime under the direct control of the Strategic Petroleum Products Reserve Corporation, with the aim of inducing the most appropriate use of available resources, as provided in Article 49 of Law 34/1998, of 7 October, and may establish the use or final destination of the minimum security stocks, including strategic ones, designated for consumption or transformation, provided this is necessary to ensure supply to consumption centers considered priority. In particular, during the time that the release of minimum security stocks is in force, the Council of Ministers Agreement may authorize the Strategic Petroleum Products Reserve Corporation to issue to the obligated subjects referred to in Article 51 of Law 34/1998, of 7 October, the necessary instructions to order the geographical location and storage places where the release of said stocks must be carried out, in such a way that the supply of these products to all consumption centers is guaranteed.”

Article 9. Modification of Royal Decree 413/2014, of 6 June, regulating the activity of electricity production from renewable energy sources, cogeneration, and waste.

Royal Decree 413/2014, of 6 June, regulating the activity of electricity production from renewable energy sources, cogeneration, and waste, is modified in the terms set out below:

One. Article 7.e) is modified with the following wording:

“e) Regarding voltage control:
i) Generally, the voltage control capacities of installations included within the scope of Regulation (EU) 2016/631 of 14 April 2016, which establishes a network code on generator connection requirements, are those required in said regulation and its national implementation in Order TED 749/2020, of 16 July, establishing technical requirements for grid connection necessary for the implementation of connection network codes, or subsequent legislation replacing it.

The rest of the installations must have the capacity to remain within the power factor range indicated in Annex III, or the value replacing it according to the indications in the following sections. This range may be modified, on an annual basis, by resolution of the State Secretariat for Energy, upon proposal by the system operator, and must in all cases be between the extreme power factor values: 0.98 capacitive and 0.98 inductive. The said range may differ depending on geographical zones, in accordance with system needs. Such resolution shall be published in the “Boletín Oficial del Estado”.

Installations with an installed power equal to or greater than 5 MW, or 0.5 MW in the case of electrical systems of non-peninsular territories, must have the capacity to follow instructions that may be issued by the system operator for the modification of the previously defined power factor range, which may differ for positive and negative active powers, depending on system needs.

Installations within the scope of Commission Regulation (EU) 2016/631 of 14 April 2016 may be required by the system operator or the distribution grid manager to which they are connected to follow a setpoint, which will be established by said manager, depending on system needs and as established in operating procedures.

ii) Regarding the provision of the voltage control service, in the peninsular area, installations must comply with the obligations established by the National Commission of Markets and Competition in the development of the non-frequency voltage control service, as provided in Article 14.5.b of Law 24/2013, of 26 December, on the electricity sector.

iii) In the non-peninsular area, the following shall apply, until the corresponding voltage control service is developed:

1.º) Installations must maintain, on an hourly basis, within the power factor range indicated in Annex III, or the value replacing it under the terms previously stated.

In the case of production installations with an associated consumer, this requirement shall apply individually to the production installation.

Failure to comply with this obligation shall entail the payment of the penalty contemplated in the aforementioned Annex III for the hours in which non-compliance occurs.

2.º) Alternatively to what is provided in point 1.º) above, for installations that have the technical capacity, the SO or the grid manager to which they are connected may require the installation to follow a fixed voltage setpoint or a fixed reactive power setpoint, which will be established by the manager, depending on system needs.

The tracking of fixed voltage setpoints (including control parameters) and fixed reactive power setpoints, as well as the validation of their compliance, penalties, associated remuneration, and enabling tests, shall be carried out in accordance with what is established, for peninsular installations following fixed setpoints, by the National Commission of Markets and Competition in the framework of the development of the non-frequency voltage control service.

3.º) Installations with an installed power equal to or greater than 0.5 MW must follow the instructions that may be issued by the system operator for the modification of the previously defined power factor range, which may differ for positive and negative active powers, depending on system needs. In case of non-compliance with these instructions, the penalty contemplated in the previous paragraph 1.º) shall apply.

Alternatively to what is provided in the previous paragraph, installations with an installed power equal to or greater than 0.5 MW may participate in the voltage control adjustment service applicable specifically to producers from renewable energy sources, cogeneration, and waste, following voltage setpoints at a certain node of the system given by the system operator. The voltage setpoints, their tracking, and the requirements to be met to be a provider of this service shall be established in the corresponding development provisions.

iv) In those cases where the installation is connected to the distribution grid, the modification of the applicable power factor range for the same shall take into account the limitations that the distribution grid manager may establish for reasons of grid safety. The distribution grid manager may propose to the system operator the specific instructions it considers pertinent, which must be taken into account, including both the modification of the power factor range and the modification of the fixed voltage setpoint or the fixed reactive power setpoint. The enabling tests that these installations must carry out to provide the voltage control service in any of its modalities shall be performed by the distribution grid manager to which the installation is connected.

v) With equality of the rest of the criteria established by regulation, the system operator will consider preferential for dispatch purposes those generators that provide the service in a modality that, in the operator’s opinion, contributes more to supply security, in particular, those that receive voltage setpoints.”

Two. Annex III is modified with the following wording:

“ANNEX III
Power Factor Control

1. For the purposes of what is provided in Articles 7.e)i) and 7.e)iii)1.º, the mandatory reference power factor range is established between 0.98 inductive and 0.98 capacitive for positive and negative active powers.

Notwithstanding the above, the power factor required for installations included within the scope of Royal Decree 1699/2011, of 18 November, regulating the grid connection of small power electricity production installations, shall be that established in Article 12.4 of said royal decree.

The foregoing shall be understood without prejudice to the obligations regarding the power factor range derived from compliance with the obligations collected in Commission Regulation (EU) 2016/631 of 14 April 2016, and in Order TED 749/2020, of 16 July, or subsequent legislation replacing it.

The regulation of the power factor shall be carried out and obtained using the measuring meter-recorder equipment of the production installation. It shall be calculated with three decimal places, and rounding shall be done by defect or by excess, depending on whether the fourth decimal place is or is not less than five.

2. The penalties for non-compliance with the obligations established in sub-paragraph i) of paragraph e) of Article 7 shall be those established by the National Commission of Markets and Competition in the framework of the development of the non-frequency voltage control service.”

Article 10. Modification of Law 18/2014, of 15 October, approving urgent measures for growth, competitiveness, and efficiency.

One. Letter f) of paragraph 1 of Article 79 is modified, and a new letter g) is added, which shall read as follows:

“f) Obtaining the status of accredited subject in the national system of energy efficiency obligations through the provision of documentation

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false or deliberately incomplete, which would have prevented or limited said accreditation.

g) Obtaining or attempting to obtain, directly or indirectly, an energy savings certificate by an obligated subject or delegated subject through fraudulent or deceptive actions, including, in particular, the following cases:

i) Through total or partial simulation of the action, based on non-existent projects or executed differently than declared, as well as the submission of false, manipulated, or deceptive documentation, invoices, vouchers, or measurements;

ii) The submission of the same energy-saving action in different files for the application for the issuance of an energy savings certificate, or the attempt to register it simultaneously in the ESC System and in subsidy programs incompatible with the issuance of energy savings certificates.

iii) The alteration, manipulation, or falsification of the input variables of the standardized energy efficiency measures catalog sheets approved by Order TED/845/2023, of July 18, the baseline or the energy savings calculation methodologies (both in standardized and singular actions), with the aim of artificially increasing the achieved energy savings and obtaining a volume of energy savings certificate higher than the real one.

iv) The concealment or falsification of relevant information regarding the ownership, execution, eligibility, or compatibility of energy-saving actions, when this has as its object or may produce the undue issuance of energy savings certificates.

Two. Letter c) of paragraph 2 of Article 79 is modified, which shall read as follows:

"c) Obtaining an energy savings certificate through irregular actions that do not constitute a very serious offense, and in particular, in the following cases:

i) The submission of inaccurate, incomplete, or erroneous documentation when it has resulted or could have resulted in an economic benefit to the applicant.

ii) The submission of an application for the issuance of energy savings certificates for actions whose compliance is mandatory, failing to comply with the additivity criteria required by applicable regulations.

iii) Without having informed the original owner of the savings clearly, transparently, and in writing about the existence of the Energy Savings Certificate System, the estimated value of the transfer of savings, or for not obtaining their express and signed consent for the transfer of said savings."

Three. Letters f) to i) are added to paragraph 2 of Article 79, which shall read as follows:

"f) Failure to comply with any of the requirements required to maintain the status of accredited subject in the national energy efficiency obligations system, including the obligation to maintain the validity of the civil liability insurance contract or financial guarantee that covers the risks that may arise from their actions.

g) The use, invocation, or advertising of the status of delegated subject when this has been suspended, revoked, or has ceased to meet the requirements required for its maintenance.

h) Failure to comply with any of the commitments or obligations acquired at the time of the application for the issuance of energy savings certificates.

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i) The non-conservation, destruction, loss, or lack of maintenance of the documentary, technical, and justificatory archive that served as the basis for the issuance of the energy savings certificates, during the legally established period, provided that it prevents or seriously hinders the verification, monitoring, or inspection activities by the competent Administration."

Four. Letters h) and i) are added to paragraph 3 of Article 79, which shall read as follows:

"h) Omitting communication to the National Coordinator of the ESC System of any modification of the corporate, contact, or legal, technical, or economic requirements that served for accreditation as a Delegated Subject, within the regulatory period.

i) The failure to submit, incomplete or inaccurate submission, or non-updating of the necessary information required by the Administration for the correct determination and individual attribution of energy savings obligations, including cases of action by representation, when this hinders or prevents the verification of compliance with said obligations or the demand for the corresponding contributions to the National Energy Efficiency Fund."

Five. Paragraph 2 of Article 81 is modified, which shall read as follows:

"2. Very serious offenses may be sanctioned, in addition to the corresponding fine, with the following accessory measures for a period not less than two years nor more than five years, depending on the concurrent circumstances:

a) In the case of delegated subjects, the loss or impossibility of acquiring accreditation.

b) In the case of obligated subjects, the disqualification to apply for the issuance of energy savings certificates, as well as the prohibition to liquidate their annual obligations by presenting said certificates, being obliged exclusively to pay the corresponding financial equivalence in the National Energy Efficiency Fund.

Serious offenses, in addition to the corresponding fine, may be sanctioned with the following accessory measures for a period not less than one year nor more than two, depending on the concurrent circumstances:

a) In the case of delegated subjects, the temporary suspension of their accreditation.

b) In the case of obligated subjects, the temporary disqualification to apply for the issuance of energy savings certificates."

Article 11. Modification of Royal Decree 36/2023, of January 24, establishing a system of Energy Savings Certificates.

The first transitional provision of Royal Decree 36/2023, of January 24, establishing a system of Energy Savings Certificates, is modified, which shall read as follows:

"First Transitional Provision. Liquidation of Energy Savings Certificates.

During the first four years from the entry into force of this royal decree, and in relation to the compliance with the annual obligation of final energy savings, liquidation after December 31 of

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those ESCs that had been requested before December 1 of the year of the obligation will be accepted, provided that their liquidation occurs before March 1 of the following year.

In this case, at the time of liquidation, the obligated subject or, where applicable, the delegated subject, must indicate to the National Coordinator of the System that the liquidation is being carried out against the obligation of the previous year.

In the event that the obligated subject cannot prove sufficient ESC liquidation before March 1 of the following year, they must make, no later than on that date and before the Manager of the National Energy Efficiency Fund, the payment of an economic amount equivalent to the energy savings not reached through ESCs."

Article 12. Modification of Royal Decree 611/2026, of July 22, on the impetus for the decarbonization of the transport sector and the promotion of renewable fuels, and modifying various royal decrees in this matter.

The seventh final provision of Royal Decree 611/2026, of July 22, is modified, which shall read as follows:

"Seventh Final Provision. Entry into force and production of effects.

This royal decree shall enter into force the day following its publication in the "Boletín Oficial del Estado".

However, the obligations derived from provisions other than those included in Chapter I of Title IV and in Annex I shall produce effects from December 31, 2026, in continuity with the obligations corresponding to the year 2026, established in Royal Decree 1085/2015, of December 4, on the promotion of Biofuels, in the wording given by Royal Decree 5/2026, of January 8, which shall be governed by the regulations applicable to them."

CHAPTER II
Tax Measures

Article 13. Tax rates of the Hydrocarbon Tax applicable in October 2026.

With effect from October 1 and validity until October 31, 2026, the tax rates regulated in Tariff 1st of paragraph 1 of Article 50 of Law 38/1992, of December 28, on Special Taxes, shall be the following:

Section 1.1 Lead gasolines: 433.79 euros per 1,000 liters of general type and 72 euros per 1,000 liters of special type.

Section 1.2.1 Unleaded gasolines of 98 RON or higher octane: 260.50 euros per 1,000 liters of general type and 43.42 euros per 1,000 liters of special type.

Section 1.2.2 Other unleaded gasolines: 231.15 euros per 1,000 liters of general type and 41.54 euros per 1,000 liters of special type.

Section 1.3 Diesel oils for general use: 144.99 euros per 1,000 liters of general type and 34.01 euros per 1,000 liters of special type.

Section 1.4 Diesel oils usable as fuel in the uses provided for in paragraph 2 of Article 54 and, in general, as fuel: 17.09 euros per 1,000 liters of general type and 3.91 euros per 1,000 liters of special type.

Section 1.5 Fuel oils: 12.35 euros per ton of general type and 2.65 euros per ton of special type.

Section 1.6 LPG for general use: 57.47 euros per ton.

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Section 1.8 LPG intended for uses other than fuel: 15 euros per ton.

Section 1.9 Natural gas for general use: 1.15 euros per gigajoule.

Section 1.10.1 Natural gas intended for uses other than fuel, as well as natural gas intended for use as fuel in stationary engines: 0.65 euros per gigajoule.

Section 1.10.2 Natural gas intended for professional purposes provided that they are not used in cogeneration and direct or indirect generation of electrical energy processes: 0.15 euros per gigajoule.

For the purposes of this Section, natural gas intended for professional purposes is considered to be natural gas supplies made for consumption in plants and industrial installations, excluding that used to produce useful thermal energy whose final utilization takes place in establishments or premises that do not have the status of plants or industrial installations. Likewise, natural gas used in agricultural crops shall have the status of natural gas intended for professional purposes.

Section 1.11 Kerosene for general use: 306 euros per 1,000 liters of general type and 72 euros per 1,000 liters of special type.

Section 1.12 Kerosene intended for uses other than fuel: 0 euros per 1,000 liters.

Section 1.13 Bioethanol and biomethanol for use as fuel:

a) Bioethanol and biomethanol mixed with unleaded gasolines of 98 RON or higher octane: 260.50 euros per 1,000 liters of general type and 43.42 euros per 1,000 liters of special type.

b) Bioethanol and biomethanol, mixed with other unleaded gasolines or unmixed: 231.15 euros per 1,000 liters of general type and 41.54 euros per 1,000 liters of special type.

Section 1.14 Biodiesel for use as fuel: 144.99 euros per 1,000 liters of general type and 34.01 euros per 1,000 liters of special type.

Section 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 liters of general type and 3.91 euros per 1,000 liters of special type.

Article 14. Tax rates of the Hydrocarbon Tax applicable in November 2026.

With effect from November 1 and validity until November 30, 2026, the tax rates regulated in Tariff 1st of paragraph 1 of Article 50 of Law 38/1992, of December 28, on Special Taxes, shall be the following:

Section 1.1 Lead gasolines: 433.79 euros per 1,000 liters of general type and 72 euros per 1,000 liters of special type.

Section 1.2.1 Unleaded gasolines of 98 RON or higher octane: 320.49 euros per 1,000 liters of general type and 53.43 euros per 1,000 liters of special type.

If in September 2026 the CPI of sub-class 07.2.2.2 Gasoline exceeds by more than 15 percent the CPI of the same month of the previous year, according to the information published in October by the National Institute of Statistics, during November the general rate shall be 260.50 euros per 1,000 liters and the special rate 43.42 euros per 1,000 liters.

Section 1.2.2 Other unleaded gasolines: 290.49 euros per 1,000 liters of general type and 52.20 euros per 1,000 liters of special type.

If in September 2026 the CPI of sub-class 07.2.2.2 Gasoline exceeds by more than 15 percent the CPI of the same month of the previous year, according to the

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information published in October by the National Institute of Statistics, during November the general rate shall be 231.15 euros per 1,000 liters and the special rate 41.54 euros per 1,000 liters.

Section 1.3 Diesel oils for general use: 201.70 euros per 1,000 liters of general type and 47.30 euros per 1,000 liters of special type.

If in September 2026 the CPI of sub-class 07.2.2.1 Diesel oil exceeds by more than 15 percent the CPI of the same month of the previous year, according to the information published in October by the National Institute of Statistics, during November the general rate shall be 144.99 euros per 1,000 liters and the special rate 34.01 euros per 1,000 liters.

Section 1.4 Diesel oils usable as fuel in the uses provided for in paragraph 2 of Article 54 and, in general, as fuel: 38.66 euros per 1,000 liters of general type and 8.84 euros per 1,000 liters of special type.

If in September 2026 the CPI of class 04.5.3 Liquid fuels exceeds by more than 15 percent the CPI of the same month of the previous year, according to the information published in October by the National Institute of Statistics, during November the general rate shall be 17.09 euros per 1,000 liters and the special rate 3.91 euros per 1,000 liters.

Section 1.5 Fuel oils: 12.93 euros per ton of general type and 2.77 euros per ton of special type.

If in September 2026 the CPI of class 04.5.3 Liquid fuels exceeds by more than 15 percent the CPI of the same month of the previous year, according to the information published in October by the National Institute of Statistics, during November the general rate shall be 12.35 euros per ton and the special rate 2.65 euros per ton.

Section 1.6 LPG for general use: 57.47 euros per ton.

Section 1.8 LPG intended for uses other than fuel: 15 euros per ton.

If in September 2026 the CPI of sub-class 04.5.2.2 Liquefied hydrocarbons exceeds by more than 15 percent the CPI of the same month of the previous year, according to the information published in October by the National Institute of Statistics, during November the rate shall be 0 euros.

Section 1.9 Natural gas for general use: 1.15 euros per gigajoule.

Section 1.10.1 Natural gas intended for uses other than fuel, as well as natural gas intended for use as fuel in stationary engines: 0.65 euros per gigajoule.

If in September 2026 the CPI of sub-class 04.5.2.1 Natural gas exceeds by more than 15 percent the CPI of the same month of the previous year, according to the information published in October by the National Institute of Statistics, during November the rate shall be 0.3 euros per gigajoule.

Section 1.10.2 Natural gas intended for professional purposes provided that they are not used in cogeneration and direct or indirect generation of electrical energy processes: 0.15 euros per gigajoule.

For the purposes of this Section, natural gas intended for professional purposes is considered to be natural gas supplies made for consumption in plants and industrial installations, excluding that used to produce useful thermal energy whose final utilization takes place in establishments or premises that do not have the status of plants or industrial installations. Likewise, natural gas used in agricultural crops shall have the status of natural gas intended for professional purposes.

Section 1.11 Kerosene for general use: 306 euros per 1,000 liters of general type and 72 euros per 1,000 liters of special type.

Section 1.12 Kerosene intended for uses other than fuel: 27.55 euros per 1,000 liters.

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If in September 2026 the CPI of class 04.5.3 Liquid fuels exceeds by more than 15 percent the CPI of the same month of the previous year, according to the information published in October by the National Institute of Statistics, during November the tax rate shall be zero euros.

Section 1.13 Bioethanol and biomethanol for use as fuel:

a) Bioethanol and biomethanol mixed with unleaded gasolines of 98 RON or higher octane: 320.49 euros per 1,000 liters of general type and 53.43 euros per 1,000 liters of special type.

If in September 2026 the CPI of sub-class 07.2.2.2 Gasoline exceeds by more than 15 percent the CPI of the same month of the previous year, according to the information published in October by the National Institute of Statistics, during November the general rate shall be 260.50 euros per 1,000 liters and the special rate 43.42 euros per 1,000 liters.

b) Bioethanol and biomethanol, mixed with other unleaded gasolines or unmixed: 290.49 euros per 1,000 liters of general type and 52.20 euros per 1,000 liters of special type.

If in September 2026 the CPI of sub-class 07.2.2.2 Gasoline exceeds by more than 15 percent the CPI of the same month of the previous year, according to the information published in October by the National Institute of Statistics, during November the general rate shall be 231.15 euros per 1,000 liters and the special rate 41.54 euros per 1,000 liters.

Section 1.14 Biodiesel for use as fuel: 201.70 euros per 1,000 liters of general type and 47.30 euros per 1,000 liters of special type.

If in September 2026 the CPI of sub-class 07.2.2.1 Diesel oil exceeds by more than 15 percent the CPI of the same month of the previous year, according to the information published in October by the National Institute of Statistics, during November the general rate shall be 144.99 euros per 1,000 liters and the special rate 34.01 euros per 1,000 liters.

Section 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: 38.66 euros per 1,000 liters of general type and 8.84 euros per 1,000 liters of special type.

If in September 2026 the CPI of class 04.5.3 Liquid fuels exceeds by more than 15 percent the CPI of the same month of the previous year, according to the information published in October by the National Institute of Statistics, during November the general rate shall be 17.09 euros per 1,000 liters and the special rate 3.91 euros per 1,000 liters.

Article 15. Tax rates of the Hydrocarbon Tax applicable in December 2026.

With effect from December 1 and validity until December 31, 2026, the tax rates regulated in Tariff 1st of paragraph 1 of Article 50 of Law 38/1992, of December 28, on Special Taxes, shall be the following:

Section 1.1 Lead gasolines: 433.79 euros per 1,000 liters of general type and 72 euros per 1,000 liters of special type.

Section 1.2.1 Unleaded gasolines of 98 RON or higher octane: 380.49 euros per 1,000 liters of general type and 63.43 euros per 1,000 liters of special type.

If in October 2026 the CPI of sub-class 07.2.2.2 Gasoline exceeds by more than 15 percent the CPI of the same month of the previous year, according to the information published in November by the National Institute of Statistics, during December the general rate shall be 260.50 euros per 1,000 liters and the special rate 43.42 euros per 1,000 liters.

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If in October 2026 the CPI of sub-class 07.2.2.2 Gasoline does not exceed the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, but in September 2026 the CPI of sub-class 07.2.2.2 Gasoline exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of December the general rate will be 320.49 euros per 1,000 liters and the special rate 53.43 euros per 1,000 liters.

Section 1.2.2 The other unleaded gasolines: 349.83 euros per 1,000 liters of general rate and 62.86 euros per 1,000 liters of special rate.

If in October 2026 the CPI of sub-class 07.2.2.2 Gasoline exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, during the month of December the general rate will be 231.15 euros per 1,000 liters and the special rate 41.54 euros per 1,000 liters.

If in October 2026 the CPI of sub-class 07.2.2.2 Gasoline does not exceed the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, but in September 2026 the CPI of sub-class 07.2.2.2 Gasoline exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of December the general rate will be 290.49 euros per 1,000 liters and the special rate 52.20 euros per 1,000 liters.

Section 1.3 Diesel oils for general use: 258.40 euros per 1,000 liters of general rate and 60.60 euros per 1,000 liters of special rate.

If in October 2026 the CPI of sub-class 07.2.2.1 Diesel exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, during the month of December the general rate will be 144.99 euros per 1,000 liters and the special rate 34.01 euros per 1,000 liters.

If in October 2026 the CPI of sub-class 07.2.2.1 Diesel does not exceed the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, but in September 2026 the CPI of sub-class 07.2.2.1 Diesel exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of December the general rate will be 201.70 euros per 1,000 liters and the special rate 47.30 euros per 1,000 liters.

Section 1.4 Diesel oils usable as fuel in the uses provided for in section 2 of article 54 and, in general, as fuel: 60.23 euros per 1,000 liters of general rate and 13.77 euros per 1,000 liters of special rate.

If in October 2026 the CPI of class 04.5.3 Liquid fuels exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, during the month of December the general rate will be 17.09 euros per 1,000 liters and the special rate 3.91 euros per 1,000 liters.

If in October 2026 the CPI of class 04.5.3 Liquid 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 November by the National Statistics Institute, but in September 2026 the CPI of class 04.5.3 Liquid fuels exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of December the general rate will be 38.66 euros per 1,000 liters and the special rate 8.84 euros per 1,000 liters.

OFFICIAL STATE GAZETTE
No. 241 Wednesday, September 30, 2026 Sec. I. Page 127792 cve: BOE-A-2026-20265 Verifiable at https://www.boe.es

Section 1.5 Fuel oils: 13.51 euros per tonne of general rate and 2.89 euros per tonne of special rate.

If in October 2026 the CPI of class 04.5.3 Liquid fuels exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, during the month of December the general rate will be 12.35 euros per tonne and the special rate 2.65 euros per tonne.

If in October 2026 the CPI of class 04.5.3 Liquid 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 November by the National Statistics Institute, but in September 2026 the CPI of class 04.5.3 Liquid fuels exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of December the general rate will be 12.93 euros per tonne and the special rate 2.77 euros per tonne.

Section 1.6 LPG for general use: 57.47 euros per tonne.

Section 1.8 LPG intended for uses other than as fuel: 15 euros per tonne.

If in October 2026 the CPI of sub-class 04.5.2.2 Liquefied hydrocarbons exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, during the month of December the rate will be 0 euros.

If in October 2026 the CPI of sub-class 04.5.2.2 Liquefied hydrocarbons does not exceed the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, but in September 2026 the CPI of sub-class 04.5.2.2 Liquefied hydrocarbons exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of December the rate will be 5.25 euros per tonne.

Section 1.9 Natural gas for general use: 1.15 euros per gigajoule.

Section 1.10.1 Natural gas intended for uses other than as fuel, as well as natural gas intended for use as fuel in stationary engines: 0.65 euros per gigajoule.

If in October 2026 the CPI of sub-class 04.5.2.1 Natural gas exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, during the month of December the rate will be 0.3 euros per gigajoule.

If in October 2026 the CPI of sub-class 04.5.2.1 Natural 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 November by the National Statistics Institute, but in September 2026 the CPI of sub-class 04.5.2.1 Natural gas exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of December the rate will be 0.42 euros per gigajoule.

Section 1.10.2 Natural gas intended for professional purposes provided that it is not used in processes of cogeneration and direct or indirect generation of electrical energy: 0.15 euros per gigajoule.

For the purposes of this Section, natural gas intended for professional purposes is considered to be natural gas supplies made for consumption in industrial plants and facilities, excluding that used to produce useful thermal energy whose final exploitation takes place 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 professional purposes.

OFFICIAL STATE GAZETTE
No. 241 Wednesday, September 30, 2026 Sec. I. Page 127793 cve: BOE-A-2026-20265 Verifiable at https://www.boe.es

Section 1.11 Kerosene for general use: 306 euros per 1,000 liters of general rate and 72 euros per 1,000 liters of special rate.

Section 1.12 Kerosene intended for uses other than as fuel: 55.10 euros per 1,000 liters.

If in October 2026 the CPI of class 04.5.3 Liquid fuels exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, during the month of December the tax rate will be 0 euros.

If in October 2026 the CPI of class 04.5.3 Liquid 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 November by the National Statistics Institute, but in September 2026 the CPI of class 04.5.3 Liquid fuels exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of December the rate will be 27.55 euros per 1,000 liters.

Section 1.13 Bioethanol and biomethanol for use as fuel:
a) Bioethanol and biomethanol mixed with unleaded gasolines of 98 RON or higher octane rating: 380.49 euros per 1,000 liters of general rate and 63.43 euros per 1,000 liters of special rate.

If in October 2026 the CPI of sub-class 07.2.2.2 Gasoline exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, during the month of December the general rate will be 260.50 euros per 1,000 liters and the special rate 43.42 euros per 1,000 liters.

If in October 2026 the CPI of sub-class 07.2.2.2 Gasoline does not exceed the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, but in September 2026 the CPI of sub-class 07.2.2.2 Gasoline exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of December the general rate will be 320.49 euros per 1,000 liters and the special rate 53.43 euros per 1,000 liters. b) Bioethanol and biomethanol, mixed with other unleaded gasolines or unmixed: 349.83 euros per 1,000 liters of general rate and 62.86 euros per 1,000 liters of special rate.

If in October 2026 the CPI of sub-class 07.2.2.2 Gasoline exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, during the month of December the general rate will be 231.15 euros per 1,000 liters and the special rate 41.54 euros per 1,000 liters.

If in October 2026 the CPI of sub-class 07.2.2.2 Gasoline does not exceed the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, but in September 2026 the CPI of sub-class 07.2.2.2 Gasoline exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of December the general rate will be 290.49 euros per 1,000 liters and the special rate 52.20 euros per 1,000 liters.

Section 1.14 Biodiesel for use as fuel: 258.40 euros per 1,000 liters of general rate and 60.60 euros per 1,000 liters of special rate.

If in October 2026 the CPI of sub-class 07.2.2.1 Diesel exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, during the month of December the general rate will be 144.99 euros per 1,000 liters and the special rate 34.01 euros per 1,000 liters.

If in October 2026 the CPI of sub-class 07.2.2.1 Diesel does not exceed the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, but in September 2026 the CPI of sub-class 07.2.2.1 Diesel exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of December the general rate will be 201.70 euros per 1,000 liters and the special rate 47.30 euros per 1,000 liters.

Section 1.15 Biodiesel for use as fuel in the uses provided for in section 2 of article 54 and, in general, as fuel, and biomethanol for use as fuel: 60.23 euros per 1,000 liters of general rate and 13.77 euros per 1,000 liters of special rate.

If in October 2026 the CPI of class 04.5.3 Liquid fuels exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, during the month of December the general rate will be 17.09 euros per 1,000 liters and the special rate 3.91 euros per 1,000 liters.

If in October 2026 the CPI of class 04.5.3 Liquid 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 November by the National Statistics Institute, but in September 2026 the CPI of class 04.5.3 Liquid fuels exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of December the general rate will be 38.66 euros per 1,000 liters and the special rate 8.84 euros per 1,000 liters.

Article 16. Partial refund of the Hydrocarbon Tax for professional use diesel.

From October 1, 2026 to December 31, 2026, the refund rate regulated in article 52 bis.6 of Law 38/1992, of December 28, on Special Taxes, will be zero euros.

Article 17. Partial refund of the Hydrocarbon Tax for diesel used in agriculture and livestock farming.

The amount of the quotas to be refunded of the Hydrocarbon Tax for diesel effectively used in agriculture, including horticulture, livestock farming and forestry, regulated in article 52 ter b) of Law 38/1992, of December 28, on Special Taxes, will be:
a) Zero euros with respect to diesel acquired during the month of October 2026. b) 14.5 euros for each 1,000 liters of diesel acquired during the month of November 2026, unless as a result of the variation in the CPI of class 04.5.3 Liquid fuels, the tax rate applicable in that month was 17.09 euros per 1,000 liters of general rate and 3.91 euros per 1,000 liters of special rate, in which case the amount of the quotas to be refunded with respect to the diesel acquired in that period will be zero euros. c) 41 euros for each 1,000 liters of diesel acquired during the month of December 2026, unless as a result of the variation in the CPI of class 04.5.3 Liquid fuels, the tax rate applicable in that month was 17.09 euros per 1,000 liters of general rate and 3.91 euros per 1,000 liters of special rate, in which case the amount of the quotas to be refunded with respect to the diesel acquired in that period will be zero euros. If as a result of the variation in the CPI of class 04.5.3 Liquid fuels, the tax rate applicable in that month was 38.66 euros per 1,000 liters of general rate and 8.84 euros per 1,000 liters of special rate, the amount of the quotas to be refunded with respect to the diesel acquired in that period will be 14.5 euros per thousand liters.

Article 18. Tax rate applicable to the Value Added Tax on certain supplies, imports and intra-Community acquisitions of energy products applicable during the month of November 2026.

1. If in September 2026 the CPI of sub-class 04.5.1.0 Electricity exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of November 2026 the rate of 10 percent of the Value Added Tax will be applied to the supplies, imports and intra-Community acquisitions of electrical energy made in favor of:
   a) Holders of electricity supply contracts, whose contracted power (fixed power term) is less than or equal to 10 kW, regardless of the supply voltage level and the contracting modality. b) Holders of electricity supply contracts who are recipients of the social bonus for electricity and have recognized the status of severe vulnerability or severe vulnerability at risk of social exclusion, in accordance with what is established in Royal Decree 897/2017, of October 6, regulating the figure of the vulnerable consumer, the social bonus and other protection measures for domestic consumers of electrical energy.

2. If in September 2026 the CPI of sub-class 04.5.2.1 Natural gas exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in October by the National Statistics Institute, during the month of November 2026 the rate of 10 percent of the Value Added Tax will be applied to the supplies, imports and intra-Community acquisitions of natural gas, briquettes and "pellets" from biomass and firewood.

Article 19. Tax rate applicable to the Value Added Tax on certain supplies, imports and intra-Community acquisitions of energy products applicable during the month of December 2026.

1. If in October 2026 the CPI of sub-class 04.5.1.0 Electricity exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, during the month of December 2026 the rate of 10 percent of the Value Added Tax will be applied to the supplies, imports and intra-Community acquisitions of electrical energy made in favor of:
   a) Holders of electricity supply contracts, whose contracted power (fixed power term) is less than or equal to 10 kW, regardless of the supply voltage level and the contracting modality. b) Holders of electricity supply contracts who are recipients of the social bonus for electricity and have recognized the status of severe vulnerability or severe vulnerability at risk of social exclusion, in accordance with what is established in Royal Decree 897/2017, of October 6, regulating the figure of the vulnerable consumer, the social bonus and other protection measures for domestic consumers of electrical energy.

2. If in October 2026 the CPI of sub-class 04.5.2.1 Natural gas exceeds the CPI of the same month of the previous year by more than 15 percent, according to the information published in November by the National Statistics Institute, during the month of December 2026 the rate of 10 percent of the Value Added Tax will be applied to the supplies, imports and intra-Community acquisitions of natural gas, briquettes and "pellets" from biomass and firewood.

OFFICIAL STATE GAZETTE
No. 241 Wednesday, September 30, 2026 Sec. I. Page 127796 cve: BOE-A-2026-20265 Verifiable at https://www.boe.es

with the information published in November by the National Statistics Institute, during the month of December 2026, a rate of 10 percent of the Value Added Tax will be applied to the deliveries, imports and intra-Community acquisitions of natural gas, briquettes and "pellets" from biomass and firewood.

Article 20. Tax rate of the Special Tax on Electricity during the month of November 2026.

If in the month of September 2026 the CPI of sub-class 04.5.1.0 Electricity exceeds by more than 15 percent the CPI of the same month of the previous year, in accordance with the information published in October by the National Statistics Institute, the tax rate of the Special Tax on Electricity during the month of November 2026 will be 0.5 percent.

However, the amounts resulting from the application of said tax rate cannot be less than the following amounts:
a) 0.5 euros per megawatt-hour (MWh), when the electricity supplied or consumed is used for industrial uses, in vessels docked at 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 destined for other uses.

When the condition provided for in the aforementioned letters is not met, the amounts indicated in them will have the status of tax rates and will be applied to the total supply or consumption of the period expressed in megawatt-hours (MWh).

For these purposes, industrial uses are considered:
a) Those carried out at high voltage or in industrial plants and installations. b) Those carried out at low voltage for agricultural irrigation.

The minimum tax collected in letters a) and b) above will not apply to the cases provided for in letters a), b), c) and d) of paragraph 1 of article 98 of Law 38/1992, of December 28, on Special Taxes.

Article 21. Tax rate of the Special Tax on Electricity during the month of December 2026.

If in the month of October 2026 the CPI of sub-class 04.5.1.0 Electricity exceeds by more than 15 percent the CPI of the same month of the previous year, in accordance with the information published in November by the National Statistics Institute, the tax rate of the Special Tax on Electricity during the month of December 2026 will be 0.5 percent.

However, the amounts resulting from the application of said tax rate cannot be less than the following amounts:
a) 0.5 euros per megawatt-hour (MWh), when the electricity supplied or consumed is used for industrial uses, in vessels docked at 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 destined for other uses.

When the condition provided for in the aforementioned letters is not met, the amounts indicated in them will have the status of tax rates and will be applied to the total supply or consumption of the period expressed in megawatt-hours (MWh).

OFFICIAL STATE GAZETTE
No. 241 Wednesday, September 30, 2026 Sec. I. Page 127797 cve: BOE-A-2026-20265 Verifiable at https://www.boe.es

For these purposes, industrial uses are considered:
a) Those carried out at high voltage or in industrial plants and installations. b) Those carried out at low voltage for agricultural irrigation.

The minimum tax collected in letters a) and b) above will not apply to the cases provided for in letters a), b), c) and d) of paragraph 1 of article 98 of Law 38/1992, of December 28, on Special Taxes.

Article 22. Modification of Law 15/2012, of December 27, on fiscal measures for energy sustainability.

With effect from January 1, 2028, paragraph 6 is added to article 10 of Law 15/2012, of December 27, on fiscal measures for energy sustainability, which shall read as follows:

"6. Taxpayers shall not self-assess the tax or make installment payments when the applicable tax rate is 0 percent."

CHAPTER III
Economic measures and support for internationalization

Article 23. Modification of Law 11/2010, of June 28, on the reform of the financial support system for the internationalization of the Spanish company.

Article 5.1 of Law 11/2010, of June 28, on the reform of the financial support system for the internationalization of the Spanish company, shall have the following wording:

"1. Beneficiary entities of financing from the Fund may be States, foreign regional, provincial and local public administrations, foreign public institutions, as well as companies, groupings or consortia of foreign companies or other entities, both public and private.

Reimbursable credit operations must be guaranteed by providing sovereign, international, sub-sovereign, corporate or project guarantee, without prejudice to the possibility of providing additional guarantees. In any case, the guarantees presented must have adequate solvency in relation to the credit requested. The guarantees presented may be foreign or Spanish."

Article 24. Modification of Law 31/2022, of December 23, on the General State Budgets for the year 2023.

The fifty-fourth additional provision of Law 31/2022, of December 23, on the General State Budgets for the year 2023, shall read as follows:

"Fifty-fourth additional provision. Endowment of the funds for the promotion of Spanish investment with Spanish interest abroad.

One. The endowment of the Fund for Investments Abroad is established at 100,000 thousand euros per year. The Executive Committee of the Fund for Investments Abroad may approve during the current fiscal year operations for a total maximum amount equivalent to 500,000 thousand euros.

Two. The endowment of the Fund for Foreign Investment Operations of Small and Medium-sized Enterprises is established at 10,000 thousand euros in the year 2023. The Executive Committee of the Fund for Foreign Investment Operations of Small and Medium-sized Enterprises may approve during the current fiscal year operations for a total maximum amount equivalent to 35,000 thousand euros."

OFFICIAL STATE GAZETTE
No. 241 Wednesday, September 30, 2026 Sec. I. Page 127798 cve: BOE-A-2026-20265 Verifiable at https://www.boe.es

CHAPTER IV
Measures in the agricultural and fisheries sector

Section 1. Measures in the agricultural sector

Article 25. Temporary extension of 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, of March 20, approving the Comprehensive Plan for Response to the Crisis in the Middle East.

1. The validity period provided for the extraordinary and temporary aid to cover the price of diesel consumed by agricultural producers, regulated in article 46 of Royal Decree-Law 7/2026, of March 20, approving the Comprehensive Plan for Response to the Crisis in the Middle East, is extended, which shall now end on December 31, 2026.

2. The amount for the calculation of the aid corresponding to the period from October 1, 2026 to December 31, 2026 will be up to 70 percent of the difference between the average price of agricultural diesel of the week and the price of agricultural diesel before the start of the conflict, without in any case exceeding 0.2 euros per liter of diesel. The tax-free price published in the Weekly Price Report of Energy in the Agricultural and Fisheries Sector, published by the Ministry of Agriculture, Fisheries and Food, will be taken as reference.

3. The aid will be considered requested with the presentation of the application for refund of the Hydrocarbon Tax for the diesel used in agriculture and livestock farming in accordance with what is established in Order EHA/993/2010, of April 21, establishing the procedure for the partial refund of the Hydrocarbon Tax quotas borne by farmers and livestock breeders, from April 1, 2026.

4. The administration competent for the processing and payment of aid to cover the price of diesel consumed by agricultural producers will be that regulated in article 47 of Royal Decree-Law 7/2026, of March 20.

5. The extraordinary credit provided for in application 21.01.411M.473 "Granting of State Aid under the Temporary Framework" of the Ministry of Agriculture, Fisheries and Food by article 49 of Royal Decree-Law 7/2026, of March 20, will be incorporable.

The financing of the incorporations, if any, processed will be carried out in accordance with what is provided in article 59 of Law 47/2003, of November 26.

Article 26. Credit supplement in the Ministry of Finance to finance aid to cover the price of diesel consumed by agricultural producers.

1. In order to finance the aid provided for in the previous article, the granting of a credit supplement in the budget in force as of January 1, 2026 of section 15 "Ministry of Finance", service 05 "Secretariat of State for Finance", in program 923 M "General Direction and Services of Finance", concept 476 "Aid to holders of agricultural holdings", for an amount of 52 million euros is approved.

2. The amounts paid for the aid managed and agreed by the Navarrese and Basque Institutions corresponding to beneficiaries with tax residence in their respective territories will be transferred to the Navarrese Institutions and the Basque Institutions, prior to certification.

3. The aforementioned credit supplement will be expandable and its amount will be increased by the person holding the Ministry of Finance up to the amount reached by the obligations derived from the public support program for fuel consumption.

4. The financing of the credit supplement and of the credit expansions will be carried out in accordance with article 59 of Law 47/2003, of November 26.

5. The corresponding payments will be made by the State Tax Administration Agency, prior to the provision of funds by the Public Treasury, in accordance with the procedure provided for in paragraph two of the Order of December 27, 1991, establishing instructions regarding the economic and financial regime of the State Tax Administration Agency.

Section 2. Measures in the fisheries sector

Article 27. Temporary extension of the compensatory aid to shipowning companies for the increase in production costs caused by the increase in fuel prices provided for in article 51 of Royal Decree-Law 7/2026, of March 20, approving the Comprehensive Plan for Response to the Crisis in the Middle East.

1. The eligible period provided for compensatory aid to shipowning companies for the increase in production costs caused by the increase in fuel prices in article 51 of Royal Decree-Law 7/2026, of March 20, is extended, which shall now end on December 31, 2026.

The calculation of the aid corresponding to the period from October 1, 2026 to December 31, 2026 will be that provided for in article 20.1 and 2 of Royal Decree-Law 18/2026, of June 29.

2. A credit supplement is approved in application 21.11.415B.475 "Aid to mitigate the increase in costs derived from the Iran War" of the Ministry of Agriculture, Fisheries and Food, for an amount of 15 million euros. The total credit of this application will be incorporable.

3. The financing of this credit supplement and, if any, of the incorporations processed, will be carried out in accordance with what is provided in article 59 of Law 47/2003, of November 26.

CHAPTER V
Measures in the transport sector

Section 1. Extraordinary and temporary aid for road transport

Article 28. Extraordinary and temporary aid to cover the price of diesel consumed by holders of vehicles entitled to the partial refund of the Hydrocarbon Tax for professional diesel.

1. The extraordinary and temporary aid regulated in article 22 of Royal Decree-Law 18/2026, of June 29, is extended for the months of October, November and December 2026 for the holders of vehicles entitled to the partial refund of the Hydrocarbon Tax provided for in article 52 bis of Law 38/1992, of December 28, in order to mitigate the harmful effect on road transport activity caused by the increase in the costs of petroleum products as a consequence of the war conflict in the Middle East.

2. The aid will be applied under the terms regulated in articles 22 and 23 of Royal Decree-Law 18/2026, of June 29. However, the amount of the aid will amount to 0.05 euros per liter of general use diesel used as fuel in the engines of the vehicles referred to in paragraph 2 of article 52 bis of Law 38/1992, of December 28, in supplies made during the month of October. For supplies made during the month of November, the amount of the aid will amount to 0.12 euros per liter, and for supplies made during the month of December, the amount of the aid will amount to 0.19 euros per liter.

If in the month of November, in accordance with what is provided in article 14, the tax rate to be applied to diesel collected in Section 1.3 of article 50.1 of Law 38/1992, of December 28, were 144.99 euros per 1,000 liters of general type and 34.01 euros per 1,000 liters of special type, the amount of the aid will be 0.05 euros per liter supplied in November.

If in the month of December, in accordance with what is provided in article 15, the tax rate to be applied to diesel collected in Section 1.3 of article 50.1 of Law 38/1992, of December 28, were 144.99 euros per 1,000 liters of general type and 34.01 euros per 1,000 liters of special type, the amount of the aid will be 0.05 euros per liter, but if the tax rate to be applied were 201.70 euros per 1,000 liters of general type and 47.30 euros per 1,000 liters of special type, the amount of the aid will be 0.12 euros per liter supplied in December.

Article 29. Credit supplement in the Ministry of Finance to finance aid for professional diesel.

1. In order to finance the aid provided for in this section, the granting of a credit supplement in the budget in force as of January 1, 2026 of section 15 "Ministry of Finance", service 05 "Secretariat of State for Finance", in program 923 M "General Direction and Services of Finance and Public Function", concept 474 "Public support to companies for diesel consumption. Royal Decree-Law 7/2026, of March 20, approving the Comprehensive Plan for Response to the Crisis in the Middle East" for an amount of 220 million euros is approved.

2. Monthly, the amounts paid for the aid managed and agreed by the Navarrese and Basque Institutions corresponding to beneficiaries with tax residence in their respective territories will be transferred to the Navarrese Institutions and the Basque Institutions, prior to certification.

3. The aforementioned budgetary credit will be expandable and its amount will be increased by the person holding the Ministry of Finance up to the amount reached by the obligations derived from the public support program for fuel consumption.

4. The financing of the credit supplement and of the credit expansions will be carried out in accordance with article 59 of Law 47/2003, of November 26.

5. The corresponding payments will be made by the State Tax Administration Agency, prior to the provision of funds by the Public Treasury, in accordance with the procedure provided for in paragraph two of the Order of December 27, 1991, establishing instructions regarding the economic and financial regime of the State Tax Administration Agency.

6. Payments will be made from a non-budgetary concept that will be cancelled subsequently by the application of the expense to the budgetary credits collected in this article.

7. The prior audit of the administrative acts collected in the previous paragraphs is replaced by the permanent financial control carried out by the General Comptroller of the State Administration.

Article 30. Extraordinary and temporary aid to cover the price of fuels consumed by land road transport professionals who, with respect to certain of their vehicles, cannot be beneficiaries of the partial refund of the Hydrocarbon Tax for professional diesel.

1. A system of direct aid is established for land road transport professionals who, with respect to certain of their vehicles, cannot be beneficiaries of the partial refund of the Hydrocarbon Tax provided for in article 52 bis of Law 38/1992, of December 28, and are holders of the authorizations and means of transport regulated in paragraph 2, in order to mitigate the harmful effect on road transport activity caused by the increase in the costs of petroleum products as a consequence of the crisis in the Middle East.

2. The beneficiaries of the aid will be self-employed workers and companies with legal personality legally constituted in Spain that at the date of entry into force of this royal decree-law:
   a) Are holders of a transport authorization of any of the classes VDE, VT, VTC, VSE, MDLE, and MDPE depending on the number and type of vehicle attached to the authorization and are registered in the Register of Transport Companies and Activities.
   Applying the special circumstances of the differential fact of the Cities of Ceuta and Melilla to the regulation of VT licenses collected in articles 123 to 127 of the Regulation of the Law on the Ordering of Land Transport, approved by Royal Decree 1211/1990, of September 28, and in the Order of February 4, 1993 developing the Regulation of the Law on the Ordering of Land Transport in matters of discretionary passenger transport authorizations by road, the requirement to have a public passenger transport authorization in taxi vehicle, VT, is considered fulfilled with the possession of the license issued in Ceuta and Melilla for taxi vehicles. b) Are holders of urban buses according to the classification by usage criteria of the General Vehicle Regulation and are registered in the National Register of Vehicles of the Central Traffic Directorate. c) Are holders of a transport authorization of class VT, to which an adapted taxi or Eurotaxi is attached, in accordance with what is provided in Royal Decree 1544/2007, of November 23, regulating the basic conditions of accessibility and non-discrimination for access and use of transport modes for people with disabilities, are registered in the Register of Transport Companies and Activities and do not appear registered in the Census of beneficiaries of refunds for professional diesel and vehicles of their ownership, regulated in Order HFP/941/2022, of October 3, establishing the procedure for the partial refund of the Hydrocarbon Tax for professional diesel and modifying Order EHA/993/2010, of April 21, establishing the procedure for the partial refund of the Hydrocarbon Tax quotas borne by farmers and livestock breeders. Applying the special circumstances of the differential fact of the Cities of Ceuta and Melilla to the regulation of VT licenses collected in articles 123 to 127 of the Regulation of the Law on the Ordering of Land Transport, approved by Royal Decree 1211/1990, of September 28, and in the Order of February 4, 1993 developing the Regulation of the Law on the Ordering of Land Transport in matters of discretionary passenger transport authorizations by road, the requirement to have a public passenger transport authorization in taxi vehicle, VT, is considered fulfilled with the possession of the license issued in Ceuta and Melilla for taxi vehicles.

Beneficiaries must develop an activity that falls under any of the rubrics of the Rates of the Tax on Economic Activities (IAE), approved by Royal Legislative Decree 1175/1990, of September 28, approving the rates and instruction of the Tax on Economic Activities, which are mentioned in paragraph 3.

OFFICIAL STATE GAZETTE
No. 241 Wednesday, September 30, 2026 Sec. I. Page 127800 cve: BOE-A-2026-20265 Verifiable at https://www.boe.es

OFFICIAL STATE GAZETTE
No. 241 Wednesday, September 30, 2026 Sec. I. Page 127801 cve: BOE-A-2026-20265 Verifiable at https://www.boe.es

OFFICIAL STATE GAZETTE
No. 241 Wednesday, September 30, 2026 Sec. I. Page 127802 cve: BOE-A-2026-20265 Verifiable at https://www.boe.es

3. The amount of the aid shall be distributed among the following activities:

IAE Tariff Activity

• Epigraph 721.1. Collective urban transport.
• Epigraph 721.2. Transport by taxi.
• Epigraph 721.3. Road passenger transport.
• Epigraph 721.4. Health transport in ambulances.
• Group 722. Road freight transport.
• Epigraph 729.3. Other land transport services n.e.c.
• Epigraph 751.4. Operation of toll motorways, roads, bridges, and tunnels.
• Epigraph 751.6. Freight loading and unloading services.
• Group 757. Moving services.
• Epigraph 756.1. Transport agencies, forwarders.
• Epigraph 756.9. Other transport mediation services.

The individual amount of the aid shall be determined according to the number and type of vehicle operated by each beneficiary who is not eligible to benefit from the partial refund of the Hydrocarbon Tax for professional diesel, in accordance with the table included below:

Category	Vehicle	Amount (Euros)
1	Heavy freight. Truck. MDPE with MAM ≥ 7.5 t and fuel type LPG, CNG, or LNG.	1,800
2	Heavy freight. MDPE with MAM ≥ 7.5 t, fuel type diesel, and domiciled in the Canary Islands, Ceuta, or Melilla.	1,800
3	Heavy freight. Truck. MDPE with MAM < 7.5 t.	399
4	Light freight. Van. MDLE.	180
5	Ambulance VSE.	180
6	Taxis. VT with fuel type LPG, CNG, or LNG. VT with fuel type diesel and domiciled in the Canary Islands, or taxis domiciled in Ceuta or Melilla, or without a taximeter.	200
7	Taxis. VT with fuel type gasoline.	120
8	Adapted taxis or Eurotaxis. VT with fuel type diesel.	120
9	Vehicle rental with driver. VTC with fuel type gasoline. VTC with fuel type diesel.	120
10	Vehicle rental with driver. VTC with fuel type LPG, CNG, or LNG. VTC with fuel type diesel and domiciled in the Canary Islands, Ceuta, or Melilla.	200
11	Bus. VDE and fuel type LPG, CNG, or LNG.	975
12	Bus. VDE and fuel type diesel and domiciled in the Canary Islands, Ceuta, or Melilla.	1,000
13	Urban bus in accordance with the classification by usage criteria of the General Vehicle Regulations and fuel type LPG, CNG, or LNG.	975
14	Urban bus in accordance with the classification by usage criteria of the General Vehicle Regulations, fuel type diesel, and domiciled in the Canary Islands, Ceuta, or Melilla.	1,000

Notwithstanding the foregoing, if any of the following circumstances occur, the aid amount for vehicle categories 3, 4, 5, 7, 8, and 9 of the above table shall be the result of multiplying each of the amounts collected in the above table by the coefficients indicated below:

a) 0.417 if, in the months of November and December 2026, as a result of the variation in the CPI for diesel, the tax rate applicable to Paragraph 1.3 of Article 50.1 of Law 38/1992, of December 28, were 144.99 euros per 1,000 liters of general type and 34.01 euros per 1,000 liters of special type.

b) 0.611 if, in the month of December 2026, as a result of the variation in the CPI for diesel, the tax rate applicable to Paragraph 1.3 of Article 50.1 of Law 38/1992, of December 28, were 144.99 euros per 1,000 liters of general type and 34.01 euros per 1,000 liters of special type.

c) 0.611 if, in the month of December 2026, as a result of the variation in the CPI for diesel, the tax rate applicable to Paragraph 1.3 of Article 50.1 of Law 38/1992, of December 28, were 201.70 euros per 1,000 liters of general type and 47.30 euros per 1,000 liters of special type.

4. Beneficiaries must apply for the aid, electronically through the Electronic Office of the competent Tax Administration, using the form enabled for this purpose, in which the bank account designated for the payment of the aid shall be indicated.

If the result of applying the coefficients provided for in the letters above yields an amount with decimals, it shall be rounded up to the next number when the first decimal digit is equal to or greater than five. It shall be rounded down in other cases.

The application shall be submitted during the period from November 1, 2026, to December 31, 2026.

5. The Central Traffic Office shall send to the Directorate General for Road and Rail Transport of the Ministry of Transport and Sustainable Mobility, before October 15, 2026, a computer file, based on data from the National Vehicle Register, which includes the NIF/CIF of companies owning urban buses in accordance with the classification by usage criteria of the General Vehicle Regulations with fuel type LPG, CNG, or LNG, or fuel type diesel and domiciled in the Canary Islands, Ceuta, or Melilla; Truck-MDPE with MAM ≥ 7.5 t and fuel type LPG, CNG, or LNG, or fuel type diesel and domiciled in the Canary Islands, Ceuta, or Melilla; Taxis-VT with fuel type LPG, CNG, or LNG, or fuel type gasoline, or fuel type diesel and domiciled in the Canary Islands, Ceuta, or Melilla, or without a taximeter; or Adapted taxis or Eurotaxis VT with fuel type diesel and Bus-VDE and fuel type LPG, CNG, or LNG, or fuel type diesel and domiciled in the Canary Islands, Ceuta, or Melilla, and the license plates of the vehicles under their ownership as of the date of entry into force of this royal decree-law.

The competent bodies of the Ministry of Transport and Sustainable Mobility shall send to the State Tax Agency, before November 1, 2026, an integrated computer file, in a format compatible with the databases of the State Tax Agency, with the information corresponding to the Register of Transport Companies and Activities regarding the holders of a transport authorization of any of the classes VDE, VT, VTC, VSE, MDPE, MDLE, with the typology defined in the previous sections; to the Cities of Ceuta and Melilla, with regard to vehicle authorization for taxi, and to the holders of urban buses in accordance with the classification by usage criteria of the General Vehicle Regulations, who are registered in the Vehicle Register of the Central Traffic Office. All of these refer to the data held as of the date of entry of this royal decree-law.

6. The competent Tax Administration shall process the application and agree to the payment thereof.

The payment shall be made by bank transfer to the account indicated by the beneficiary in the aid application, starting from December 1, 2026.

If three months have elapsed from the end of the application period without the grant and payment having been made, the application may be deemed rejected. Against this presumed rejection, an appeal for reconsideration and economic-administrative claim may be lodged, under the terms provided in Law 58/2003, of December 17.

7. The person holding the Ministry of Finance may issue the rules necessary to develop the management procedure for the aid regulated in this article.

8. The vehicle aid regulated in this article, with the exception of what is provided in paragraph 2 c), shall not apply to the vehicles cited in paragraph 2 of Article 52 bis of Law 38/1992, of December 28, which have the right to the partial refund of the Hydrocarbon Tax. Likewise, the vehicle aid regulated in this article shall not apply to zero-emission battery electric vehicles (BEV), fuel cell vehicles (FCEV), or hydrogen combustion vehicles (HICEV).

9. The aid regulated in this article shall be subject to publicity in the National Subsidies Database, in accordance with what is established in Royal Decree 130/2019, of March 8, regulating the National Subsidies Database and the publicity of subsidies and other public aid.

10. The aid regulated in this article shall not be subject to Law 38/2003, of November 17.

As an exception to the foregoing, in matters not provided for in this royal decree-law, Title IV shall apply supplementarily, and for the management of repayments for non-compliance, the procedure set out in Chapter II of Title II of said Law 38/2003, of November 17, shall apply.

Article 31. Competent Administration for the processing and payment of aid.

The competence for the management of aid is attributed to the State Tax Agency, with respect to beneficiaries who have their tax domicile in common territory, and to the corresponding Regional Administration, in the case of beneficiaries whose tax domicile is located in the territory of the Autonomous Community of the Basque Country or the Foral Community of Navarre.

The tax administration that is competent to manage the aid shall carry out all management, control, and collection actions necessary for the processing of the aid, applying what is provided in Law 58/2003, of December 17, and its implementing regulations in matters not provided for in the articles regulating this aid.

Article 32. Credit supplement in the Ministry of Finance to finance the 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 tax on hydrocarbons for professional diesel.

1. In order to finance the aid provided for in this section, the granting of a credit supplement in the current budget as of January 1, 2026, of Section 15 "Ministry of Finance," Service 05 "State Secretariat for Finance," in Program 923 M "Direction and General Services of Finance and Public Function," Concept 473 "Aid to the transport sector and bus owners," is approved, for an amount of 30 million euros.

2. The aforementioned budgetary credit shall be expandable, and its amount shall be increased by the person holding the Ministry of Finance up to the amount reached by the obligations derived from the public support program for fuel consumption.

3. The financing of the credit supplement and credit expansions shall be carried out in accordance with Article 59 of Law 47/2003, of November 26.

4. The corresponding payments shall be made by the State Tax Agency, prior to the provision of funds by the Public Treasury, in accordance with the procedure provided for in the second paragraph of the Order of December 27, 1991, which issues instructions regarding the economic and financial regime of the State Tax Agency.

5. Payments shall be made from a non-budgetary concept that shall subsequently be cancelled by applying the expenditure to the budgetary credits collected in this article.

6. The prior audit of the administrative acts collected in the previous paragraphs is replaced by the permanent financial control carried out by the General Comptroller of the State Administration.

7. Amounts paid for aid managed and agreed upon by these Institutions corresponding to beneficiaries with tax domicile in their respective territories shall be transferred to the Navarrese Institutions and the Basque Institutions, prior to certification.

Section 2. Measures in the field of railway land transport

Article 33. Line of direct aid to railway companies affected by the rise in fuel prices.

1. A system of direct aid, corresponding to the 2026 exercise, is established for the granting of financial support to companies whose activity falls under code 4920 "Freight transport by rail" of the National Classification of Economic Activities approved by Royal Decree 10/2025, of January 14.

The purpose of such aid is to mitigate the harmful effect of the increase in the costs of petroleum products caused as a result of the crisis in the Middle East.

2. Railway companies with a railway company license that have registered, in the European Register of Vehicles defined in Article 47 of Directive (EU) 2016/797, of May 11, 2016, of the European Parliament and of the Council, on the interoperability of the railway system within the European Union, any diesel traction locomotive used in freight transport as owners and in active state, shall be beneficiaries of the aid.

To this end, railway companies may update their status as owners in said register before the State Railway Safety Agency, within a period of 15 working days from the entry into force of this royal decree-law.

3. The amount per company of the aid shall be determined according to the number of diesel traction locomotives operated by each beneficiary, with the following aid amount per locomotive:

Vehicle	Amount (Euros)
Diesel traction locomotive.	15,000

4. To carry out the assessment, the State Railway Safety Agency shall send to the Directorate General for Road and Rail Transport of the Ministry of Transport and Sustainable Mobility, within a period of twenty working days from the entry into force of this royal decree-law, a computer file, based on data from the European Vehicle Register, which includes the NIF/CIF of the transport railway company and diesel rolling stock at its disposal.

Applicants shall have a period of 30 days, from the entry into force of this royal decree-law, to apply for the grant of aid. Applications must be submitted to the Electronic Office of the Ministry of Transport and Sustainable Mobility, filling out the form made available for this purpose, in which the bank account in which the payment is to be made must necessarily appear.

The managing body, the Directorate General for Road and Rail Transport, shall proceed to assess the amount corresponding to each of the beneficiaries in accordance with the previous paragraph. This assessment shall exhaust the administrative route. The amount thus assessed shall be notified to the beneficiary.

5. The aid regulated in this article shall not be subject to Law 38/2003, of November 17, General on Subsidies.

As an exception to the foregoing, in matters not provided for in this royal decree-law, Title IV shall apply supplementarily, and for the management of repayments for non-compliance, the procedure set out in Chapter II of Title II of said Law 38/2003, of November 17, shall apply.

6. The person holding the Ministry of Transport and Sustainable Mobility is authorized to develop the requirements and conditions of this article.

7. The aid regime regulated in this article is established as additional and complementary to the line of aid provided for in Article 3 of Royal Decree-Law 9/2026, of April 14, and to that provided for in Article 28 of Royal Decree-Law 18/2026.

Article 34. Credit supplements in the Ministry of Transport and Sustainable Mobility to finance direct aid to railway companies.

1. In order to finance the aid provided for in Article 33, the granting of two credit supplements in Section 17 "Ministry of Transport and Sustainable Mobility," Service 39 "Directorate General for Road and Rail Transport," Program 441M "Subsidies and Support for Land Transport" is approved. The first supplement shall be collected in Concept 448 "To Renfe Mercancías S.M.E., SA to compensate for the rise in fuel prices," for an amount of 800,000 euros, and the second supplement shall be collected in Concept 474 "To railway companies to compensate for the rise in fuel prices," for an amount of 2,200,000 euros.

The total credit of these applications shall be incorporable.

2. The financing of these credit supplements, and in case, of the incorporations that are processed, shall be carried out in accordance with what is provided in Article 59 of Law 47/2003, of November 26.

Section 3. Measures in the field of maritime transport

Article 35. Aid to maritime transport services for passengers, cargo, or passenger and roll-on/roll-off cargo in regular line navigation declared of public interest of state competence, on those inter-island maritime lines of analogous regime of autonomous competence, and on regular lines of state competence maritime cabotage.

1. A system of direct aid to regular maritime transport services for passengers, passenger and roll-on/roll-off cargo in passenger regime, or regular maritime transport services for cargo corresponding to the section serving as a connection between the peninsula and non-peninsular territories, as well as between these with each other, is established.

The considered regular maritime transport services are those included in the regular lines of maritime cabotage that make calls exclusively at national ports of state competence regulated by Royal Decree 1516/2007, of November 16, which determines the legal regime of regular lines of maritime cabotage and navigation of public interest, and by the Agreements of the Council of Ministers of December 15, 2020, and February 22, 2022, and the connections derived from Article 31 of Royal Decree-Law 20/2021, of October 5.

The scope of application is limited to cabotage lines that have been communicated to the Directorate General of the Merchant Marine with a minimum advance period of fifteen days prior to the entry into force of this measure, the inter-island lines of the Balearic Islands declared of strategic interest by Article 14 of Law 11/2010, of November 2, on the ordering of maritime transport of the Balearic Islands, and the lines that meet the basic needs of inter-island maritime communication of the Canary Islands, listed in Annexes I and II of Decree 9/2009, of January 27, which develops the special regime for the provision of regular maritime transport.

2. Amount of aid: it is established at 0.1375266 cents of euro per each nautical mile navigated per gross tonnage (GT), calculated for each of the passenger, cargo, or passenger and roll-on/roll-off cargo ships operating the line.

3. Beneficiaries: companies that apply and are recognized by the corresponding administration as operators of the regular lines included in the scope of application may be beneficiaries of this aid. If the line is of autonomous competence, the applicant shall attach certification from the competent body of the autonomous community.

4. The individual amount of the aid shall be determined for each ship based on its gross tonnage and the miles traveled in its regular service. For these purposes, the gross tonnage stated in the international tonnage certificate of the ship in GT shall be applied, and in its absence, by the tonnage certificate issued by the National Authority. When the ship does not have gross tonnage in this unit of measurement, the unit TRB shall be used.

Likewise, the distance traveled on a line shall be taken as the distance between the ports of origin and destination, or the sum of the distances between these and the different intermediate call ports traveled in the ship's itinerary, not being able to include in said distance traveled routes that have been included in other lines.

To determine the distance between ports, the distances published by the Hydrographic Institute of the Navy shall be used. For distances not included in the information

published by this Body will use that indicated in the following table or that determined by the Maritime Authority if not indicated in the same:

Distance between ports
Port A Port B Nautical miles
La Graciosa (Caleta de Sebo). Lanzarote (Órzola). 3.5 Lanzarote (Playa Blanca). Fuerteventura (Corralejo). 8 Fuerteventura (Morro Jable). Gran Canaria (Las Palmas). 59 Gran Canaria (Agaete). Tenerife (Sta. Cruz de Tenerife). 36 La Gomera (S. Sebastián de la Gomera). La Gomera (Valle del Gran Rey). 16

All of this without prejudice to the conditions that may be established by resolution of the Secretary of State for Transport and Sustainable Mobility regarding the determination of distances, calculation of tonnage, or configuration of routes through stops in the lines.

5. The effective performance of the services provided shall be accredited by certification from the port authorities, or competent bodies regarding the autonomous ports, if applicable.

6. The body responsible for managing these aids shall be the Directorate General of the Merchant Marine.

7. Applications: shall be submitted through appearance at the electronic headquarters of the Ministry of Transport and Sustainable Mobility, completing the electronic form and providing the documentation required by the Directorate General of the Merchant Marine for this purpose.

8. Deadline for submitting applications: Applications shall be submitted from December 22, 2026, to January 21, 2027, both dates inclusive, and shall refer to the aid corresponding to services provided in the quarter prior to the application deadline.

9. The aids regulated in this article shall not be subject to Law 38/2003, of November 17.

10. This measure shall have a duration of three months from September 22, 2026, to December 21, 2026, both dates inclusive.

11. In order to finance the aids provided for in this article, a credit supplement of 37 million euros is approved in section 17 "Ministry of Transport and Sustainable Mobility," service 32 "Directorate General of Merchant Marine," program 441N "Subsidies and support for maritime transport," concept 442 "Economic compensation to Public or Private Companies of maritime transport for the provision of public interest navigation services."

The total credit of this appropriation shall be incorporable.

12. The financing of the credit supplement and, where applicable, the incorporations to be processed shall be carried out in accordance with the provisions of Article 59 of Law 47/2003, of November 26.

CHAPTER VI
Social Measures

Article 36. Prohibition of dismissal.

1. Beneficiary companies of the direct aids provided for in this royal decree-law may not dismiss employees for reasons of force majeure and for economic, technical, organizational, and production reasons derived from the situation being addressed, until December 31, 2026.

Failure to comply with this obligation shall result in the repayment of the aid received and the dismissal being classified as null.

2. In the case of fixed-discontinuous contracts, the reasons mentioned in the previous paragraph shall not justify the end of the activity period nor the lack of call, until December 31, 2026.

3. In the case of cooperatives, the general assemblies of these may not use the authorization provided in Article 85.1 of Law 27/1999, of July 16, on Cooperatives, to permanently reduce the number of jobs in the cooperative or modify the proportion of professional qualifications of the collective integrating it for economic, technical, organizational, or production reasons or in the case of force majeure, until December 31, 2026.

Article 37. Measures applicable in matters of sustainable mobility at work to companies benefiting from direct aids.

In the case of companies that meet the requirements provided in paragraph 1 of Article 26 of Law 9/2025, of December 3, on Sustainable Mobility, and are beneficiaries of the direct aids provided for in this royal decree-law, failure to comply with the obligation to have a sustainable mobility plan by the companies shall result in the repayment of the aids received.

Additional Provision First. Authorization to the Ecological Restoration and Resilience Fund (FRER) (FCPJ).

The Ecological Restoration and Resilience Fund (FRER) (FCPJ), regulated by Law 42/2007, of December 13, on Natural Heritage and Biodiversity, is authorized to continue with the execution of those files that have been initiated before the date of approval of this royal decree-law until their completion. These files shall be financed with the treasury surplus derived from contributions made by the Ministry for Ecological Transition and Demographic Challenge.

Additional Provision Second. Publicity of temporary fiscal measures in the energy sector.

Regarding the measures collected in Articles 13, 14, and 15, gas stations and other retail establishments supplying fuels and combustibles shall be obliged to provide adequate publicity for these measures. For these purposes, publicity shall only be considered adequate when the following requirements are met simultaneously:

a) That its content is, at minimum, that of the poster model downloadable from the website of the State Administration Tax Agency at the following address: www.sede.agenciatributaria.gob.es, without prejudice to the use of own signage and corporate designs.

b) That it is displayed in a visible place, easily identifiable by customers.

Additional Provision Third. Regime applicable to the financial compensations of the Single Ticket provided for in Order TRM/910/2026, of July 20, approving the Program to promote public transport through a Single Ticket system.

The financial compensations provided for in Order TRM/910/2026, of July 20, approving the Program to promote public transport through a Single Ticket system, shall not be subject to Law 38/2003, of November 17, nor shall any other requirement established in other laws for obtaining subsidies apply.

As an exception to the foregoing, the provisions regarding the recovery procedure contained in Chapter II, Title II of Law 38/2003 of November 17 shall apply to these compensations, as well as the regime of offenses and sanctions provided for in its Title IV.

In any case, the management procedures for the aforementioned financial compensations shall respect the principles of publicity, transparency, competition, objectivity, equality, and non-discrimination, effectiveness in fulfilling the established objectives, and efficiency in the allocation and use of resources destined for this purpose.

Additional Provision Fourth. Compatibility with Community legislation.

1. The application of tax rates in the Hydrocarbon Tax that are below the minimum rates regulated in Council Directive 2003/96/EC of October 27, 2003, restructuring the Community framework for the taxation of energy products and electricity, have been notified in accordance with the procedure regulated in Article 19 of said Directive.

2. The application of the measures collected in Chapters IV and V shall comply with the provisions of Community legislation regarding State aid.

The full effectiveness of the aids provided for in Chapters IV and V is linked to their subject to a specific compatibility regime; to the establishment of a Temporary State Aid Framework; or to a decision by the European Commission authorizing their compatibility with the internal market, or an equivalent instrument.

3. Furthermore, the aids provided for in Chapter IV shall be subject to Article 45 of Royal Decree-Law 7/2026, of March 20.

Additional Provision Fifth. Compensation to the Autonomous Community of the Canary Islands to mitigate the socioeconomic effects of the war in the Middle East.

With the precedent of Royal Decree 639/2026, of July 29, regulating the direct granting of a subsidy to the Autonomous Community of the Canary Islands to support the financing of the Plan to boost the Canary primary sector, the Government of Spain commits to financing, via compensation, complementary measures that the Canary Executive may activate specifically within its competence to mitigate the socioeconomic effects of the war in the Middle East, taking into account the need to act also on taxes that only apply in the archipelago.

Transitory Provision Only. Non-consideration of the bonuses and aids contemplated in this royal decree-law for the calculation of the road transport price revision.

For the calculation of the transport price revision based on the variation in fuel prices, in accordance with Law 15/2009, of November 11, and Order FOM/1882/2012, of August 1, approving the general contracting conditions for road freight transport, the extraordinary and temporary bonuses and aids to cover the price of diesel consumed in road transport contemplated in Royal Decree-Law 7/2026, of March 20, in Royal Decree-Law 18/2026, of June 29, and in this royal decree-law, may not be considered.

Final Provision First. Modification of Law 10/2010, of April 28, on the prevention of money laundering and terrorist financing.

Law 10/2010, of April 28, on the prevention of money laundering and terrorist financing, is modified as follows:

One. Paragraphs 5, 6, and 7 of Article 1 are modified as follows:

"5. A crypto-asset shall be understood as any digital representation of a value or a right that can be transferred and stored electronically, using distributed ledger technology or similar technology, as defined in Article 3.1, point 5, of Regulation (EU) 2023/1114 of the European Parliament and of the Council, of May 31, 2023, on markets of crypto-assets and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937, except when they fall into the categories listed in Article 2, paragraphs 2, 3, and 4, of said Regulation (EU) or meet the requirements to be considered funds.

6. A crypto-asset service provider shall be understood as any legal person or other enterprise whose activity or business consists of the professional provision of one or more crypto-asset services to clients and which is authorized to provide crypto-asset services, as defined in Article 3.1, point 15, of Regulation (EU) 2023/1114 of the European Parliament and of the Council, of May 31, 2023, when carrying out one or more crypto-asset services as defined in Article 3.1, point 16, of said Regulation (EU), with the exception of the provision of advice on crypto-assets referred to in Article 3, paragraph 1, point 16, letter h), of said Regulation (EU).

7. A self-hosted address shall be understood as any address defined in Article 3, point 20, of Regulation (EU) 2023/1113 of the European Parliament and of the Council of May 31, 2023, on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849."

Two. Letter z) of paragraph 1 of Article 2 is drafted as follows:

"z) Crypto-asset service providers."

Three. Article 13 is drafted as follows:

"Article 13. Cross-border correspondent banking.

1. A correspondent relationship is understood as the provision of banking services by a bank acting as a correspondent to another bank as a client, including, among others, the provision of current accounts or other liability accounts and related services, such as cash management, international fund transfers, check clearing, and foreign exchange services.

The concept of correspondent relationships includes any relationship between credit institutions, between financial entities, and between credit institutions and financial entities, including payment entities, providing services similar to those of a correspondent to a client, including, among others, relationships established for securities operations or fund transfers, or relationships established for crypto-asset operations or crypto-asset transfers. In all these cases, the provisions of this article shall apply.

2. Regarding cross-border correspondent relationships with client entities from third countries, financial entities shall apply the following measures:

a) Gather sufficient information on the client entity to understand the nature of its activities and determine, based on public domain information, its reputation and the quality of its supervision.

b) Evaluate the anti-money laundering and terrorist financing controls available to the client entity.

c) Obtain authorization from management before establishing new correspondent banking relationships. The entity's internal procedures shall determine the minimum management level necessary to authorize the establishment or maintenance of business relationships, which may be adjusted based on risk. Only persons with sufficient knowledge of the obliged subject's exposure to money laundering and terrorist financing risk and with sufficient hierarchy to make decisions affecting this exposure may be assigned this function.

d) Document the respective responsibilities of each entity.

e) Perform enhanced and permanent monitoring of operations carried out within the framework of the business relationship, taking into account geographical, client, or service-type risks.

f) Regarding payment transfer accounts in other hubs, ensure that the client entity has verified the identity and applied due diligence measures at all times regarding clients having direct access to accounts of the correspondent entity, and that, at the latter's request, they can provide necessary client data for due diligence purposes.

Financial entities shall modulate the degree and intensity of application of the measures, according to a risk criterion.

2.bis. Without prejudice to the provisions of the previous paragraph, in cross-border correspondent relationships involving the execution of crypto-asset services with a client entity not established in the European Union providing equivalent services, crypto-asset service providers shall verify that the client entity is authorized or registered.

In any case, crypto-asset service providers shall update due diligence information for the correspondent relationship periodically or when new risks arise regarding the client entity.

Crypto-asset service providers shall take into account the information gathered to determine, based on risk, the appropriate measures to be adopted to mitigate risks associated with the client entity.

3. Financial entities shall not establish or maintain correspondent relationships with shell banks. Furthermore, such entities shall adopt adequate measures to ensure that they do not establish or maintain correspondent relationships with a bank known to allow the use of its accounts by shell banks.

For these purposes, a shell bank is understood as a credit institution, or entity carrying out similar activity, established in a country where it has no physical presence allowing for true management and direction, and is not a subsidiary of a regulated financial group.

4. Financial entities and crypto-asset service providers shall not establish or maintain correspondent relationships that, directly or through a sub-account, allow operations to be executed for the clients of the represented entity.

5. When financial entities and crypto-asset service providers decide to terminate correspondent relationships for reasons related to the fight against money laundering and terrorist financing, they shall document and register their decision."

Four. A new letter l) is added to paragraph 4 of Article 45 with the following content:

"l) Inform on the adequacy of internal control measures in the authorization procedures for crypto-asset service providers."

Five. Paragraph 5 of Article 52 is modified as follows:

"5. Serious infringements of this law shall include the non-compliances collected in Article 29 of Regulation (EU) 2023/1113 of the European Parliament and of the Council, of May 31, 2023.

Furthermore, non-compliance with the obligations established in Articles 4 to 24 and 26 regarding payment service providers and crypto-asset service providers of Regulation (EU) 2023/1113 of the European Parliament and of the Council, of May 31, 2023, shall be considered a serious infringement of this law."

Final Provision Second. Modification of Royal Decree-Law 20/2021, of October 5, adopting urgent support measures for repairing damages caused by volcanic eruptions and for the economic and social reconstruction of the island of La Palma.

Royal Decree-Law 20/2021, of October 5, adopting urgent support measures for repairing damages caused by volcanic eruptions and for the economic and social reconstruction of the island of La Palma, is modified as follows:

One. Article 44 is modified and a new paragraph 12 is introduced with the following content:

"12. Actions financed with this subsidy may be subcontracted, in accordance with Article 29 of Law 38/2003, of November 17, General Subsidies, under the following terms:

a) Up to 100 percent of the subsidized activity may be subcontracted.

b) The provisions of Article 29.3.b) of Law 38/2003, of November 17, regarding prior authorization of subcontracted activities with third parties, shall not apply."

Two. Paragraph 1 of Article 46 is modified with the following content:

"1. In order to develop actions for the identification and prediction of damages to biodiversity and natural heritage caused by the volcanic eruption, and the definition and execution of necessary actions for their mitigation or restoration, two direct subsidies are granted, one to the Autonomous Community of the Canary Islands and another to the Council of La Palma, for the maximum amounts established in paragraph 5, for the realization of projects determined in the granting resolutions, within the scope of actions provided for in paragraph 3.

The beneficiary entities of both subsidies are the Autonomous Community of the Canary Islands and the Council of La Palma, without prejudice to the fact that, in both cases, they may execute the programs and projects subject to the subsidy themselves or in collaboration with other public or private entities. Subcontracting may be"

subcontract up to 100 percent of the subsidized activity. The provisions of Article 29.3.b) of Law 38/2003, of 17 November, regarding the prior authorization of subcontracted activity with third parties, shall not apply.

These subsidies are authorized taking into account the singular nature derived from the exceptional circumstances in which the subsidized activities must be carried out and given that there are reasons of public interest that determine the inappropriateness of their public call, under the provisions of Article 22.2.b) of Law 38/2003, of 17 November, General on Subsidies.

Final Provision Third. Modification of Royal Decree-Law 5/2026, of 17 February, adopting urgent measures in response to damages caused by various adverse weather phenomena, with special impact on the autonomous communities of Andalusia and Extremadura.

Paragraph 1 of Article 35 of Royal Decree-Law 5/2026, of 17 February, adopting urgent measures in response to damages caused by various adverse weather phenomena, with special impact on the autonomous communities of Andalusia and Extremadura, is modified, which shall read as follows:

"1. To address reconstruction work in areas damaged in municipalities whose inhabitants have been totally or partially evacuated or evacuated or in those affected municipalities determined in the terms of Article 7.2, the Government is authorized to approve, by royal decree, the direct granting by the State Public Employment Service of subsidies intended to finance, with 55,573,365 euros, the hiring by affected local corporations of unemployed persons within the framework of the labor insertion program through works or services of general and social interest, regulated in Articles 41 to 46 of Royal Decree 818/2021, of 28 September, regulating the common activation programs for employment of the National Employment System."

Final Provision Fourth. Modification of Royal Decree-Law 7/2026, of 20 March, approving the Comprehensive Response Plan to the Crisis in the Middle East.

Royal Decree-Law 7/2026, of 20 March, approving the Comprehensive Response Plan to the Crisis in the Middle East, is modified in the following terms:

One. Article 28 quater is added, with the following wording:

"Article 28 quater. Study of effectiveness and transmission of measures in energy markets.

Before November 30, the National Markets and Competition Commission shall publish a study on the functioning of energy distribution and marketing markets, with special attention to the evolution of prices and the degree of effective competition in the context of the war in Iran.

The study shall analyze, in particular, the formation of wholesale and retail prices and any other relevant elements to assess the adequacy of the current regulatory framework, as well as the effectiveness of support measures adopted to alleviate the energy cost for final consumers. Likewise, the study shall incorporate recommendations regarding the matters analyzed and aimed at guaranteeing the correct functioning of the markets and the effectiveness of the measures adopted.

For the purposes of this article, liquid hydrocarbon markets, including the refining segment, as well as gas and electricity markets, shall be understood to be included."

Two. Article 28 quinquies is incorporated, in the following terms:

"Article 28 quinquies. Monitoring of the evolution of food product prices.

Without prejudice to the actions that the National Markets and Competition Commission may carry out within its competencies, the Commission shall monitor the evolution of food product prices by preparing and publishing a study on the functioning and degree of competition along the value chain of these products and their impact on prices.

The study shall pay special attention to the context of increasing energy and fertilizer costs, and to the fiscal and economic measures adopted to contain their transmission to final prices. Likewise, the study shall incorporate recommendations regarding the matters analyzed and aimed at guaranteeing the correct functioning of the markets and the effectiveness of the measures adopted."

Final Provision Fifth. Competential Titles.

This royal decree-law is issued under the provisions of Articles 149.1.6th, 7th, 10th, 11th, 13th, 14th, 15th, 18th, 19th, 20th, 21st, 23rd, and 25th of the Spanish Constitution, which attribute to the State, respectively, exclusive competence in matters of commercial legislation; labor legislation, without prejudice to its execution by the bodies of the Autonomous Communities; foreign trade; bases of credit, banking, and insurance regulation; bases and coordination of the general planning of economic activity; General Treasury and State Debt; promotion and general coordination of scientific and technical research; the bases of the legal regime of Public Administrations; maritime fishing, without prejudice to the competencies attributed to the Autonomous Communities in the regulation of the sector; merchant marine; railways and land transport passing through the territory of more than one autonomous community; basic legislation on environmental protection, without prejudice to the powers of autonomous communities to establish additional protection norms; and the bases of the mining and energy regime.

Final Provision Sixth. Safeguard of Regulatory Rank.
The provisions included in regulatory norms that are subject to modification by this royal decree-law may be modified by norms of the regulatory rank corresponding to the norm in which they appear.

Final Provision Seventh. Development Powers.
The Government and the heads of the different ministerial departments, within the scope of their respective competencies, shall issue the necessary provisions for the development and execution of what is provided for in this royal decree-law.

Final Provision Eighth. Incorporation of European Union Law.

1. Through this royal decree-law, partial incorporation into the Spanish legal order is made of the modifications of Directive (EU) 2015/849 of the European Parliament and of the Council, of 20 May 2015, affecting its Articles 2.1, 3 g) and h); Article 3.2.g); Article 3.8, Articles 3.18, 3.19, and 3.20, Article 19ter 1) and 2), and Article 45.9, carried out by Regulation (EU) 2023/1113 of the European Parliament and of the Council, of 31 May 2023, on information accompanying transfers of funds and certain crypto-assets, and amending Directive (EU) 2015/849.
2. Likewise, through this royal decree-law, compliance with Articles 28.1, 29, and 32 of Regulation (EU) 2023/1113 of the European Parliament and of the Council, of 31 May 2023, on information accompanying transfers of funds and certain crypto-assets, and amending Directive (EU) 2015/849, is carried out.

Final Provision Ninth. Entry into Force.

1. This royal decree-law shall enter into force on the day following its publication in the "Official State Gazette", without prejudice to what is provided in the following paragraphs.
2. Article 1 shall enter into force on the same day of the publication of this royal decree-law in the "Official State Gazette".
3. The modification introduced by Article 9 in Royal Decree 413/2014, of 6 June, regulating the activity of electricity production from renewable energy sources, cogeneration, and waste, shall enter into force three months after its publication.

Given in Madrid, on 29 September 2026.

FELIPE R.

The President of the Government,
PEDRO SÁNCHEZ PÉREZ-CASTEJÓN