On 20 March 2026, Royal Decree-Law 7/2026 was published in the Official State Gazette,whereby the Spanish Government adopted certain urgent measures in response to the situation caused by heightened international energy tensions resulting from the conflict in the Middle East and the blockade of the Strait of Hormuz. For the purposes of this information note, we will focus exclusively on the tax measures affecting the hydrocarbons sector.

One of the central measures of RDL 7/2026 is the reduction of the Special Tax on Hydrocarbons to the minimum allowed by European regulations

If you require further information on this matter, please select the following document