Spain's direct transport aid 2026: taxis, VTC and vans can apply until 31 December

Article 30 of Royal Decree-law 25/2026 of 29 September sets up a direct aid for road transport professionals who, for some of their vehicles, cannot claim the partial refund of Hydrocarbons Tax on professional diesel (gasóleo profesional). According to the decree, its purpose is to offset the rise in fuel costs caused by the crisis in the Middle East.

It is a fixed amount per vehicle that depends on the type of vehicle and its fuel. The Agencia Tributaria already handled similar aid under Royal Decree-laws 7/2026 and 18/2026; this one has its own window and requires a new application. To fund it, the decree-law approves a 30 million euro budget supplement, which can be increased to cover all the aid granted.

Autónomos (self-employed workers) and companies with legal personality set up in Spain can apply if, on 1 October 2026 (the date the decree-law came into force), they held a transport authorisation of class VDE (bus), VT (taxi), VTC (private hire vehicle with driver), VSE (ambulance), MDLE (light goods) or MDPE (heavy goods), registered in the Registro de Empresas y Actividades de Transporte (transport operators register). Holders of urban buses registered with the Jefatura Central de Tráfico, of adapted taxis or Eurotaxis whose holder is not registered in the professional diesel refund census (Censo de beneficiarios de devoluciones por gasóleo profesional) and, in Ceuta and Melilla, of taxi licences can also apply.

The activity must also fall under one of these IAE headings: 721.1 (urban public transport), 721.2 (taxis), 721.3 (road passenger transport), 721.4 (ambulances), 729.3, 751.4, 751.6 (loading and unloading), 756.1 (transport agencies and forwarders) and 756.9 (transport brokerage), or groups 722 (road haulage) and 757 (removals).

Vehicles entitled to the professional diesel refund are excluded, except Eurotaxis whose holder is not registered in the professional diesel refund census: broadly, lorries of 7.5 tonnes or more used for goods transport, buses and taxis with a meter running on diesel, outside the Canary Islands, Ceuta and Melilla. Battery electric, fuel cell and hydrogen combustion vehicles cannot receive this aid either.

The table in Article 30.3 sets these amounts per vehicle: 1,800 euros for lorries of 7.5 tonnes or more running on LPG, CNG or LNG, or on diesel and based in the Canary Islands, Ceuta or Melilla; 399 euros for lorries under 7.5 tonnes; 180 euros for vans (MDLE) and ambulances (VSE); 975 euros for LPG, CNG or LNG buses, and 1,000 euros for diesel buses based in the Canary Islands, Ceuta or Melilla.

For taxis, 200 euros if they run on LPG, CNG or LNG, are diesel and based in the Canary Islands, are in Ceuta or Melilla or have no meter, and 120 euros if they run on petrol; diesel Eurotaxis receive 120 euros. For VTC, 120 euros if petrol or diesel and 200 euros if LPG, CNG or LNG or diesel based in the Canary Islands, Ceuta or Melilla.

For lorries under 7.5 tonnes, vans, ambulances, petrol taxis, diesel Eurotaxis and petrol or diesel VTC, the table amount is multiplied by a coefficient from Article 30.3. In November 2026 the general diesel rate is 144.99 euros per 1,000 litres, according to the Agencia Tributaria rate table, so the coefficient will be 0.417 if it stays at 144.99 euros in December and 0.611 if it rises to 201.70, which depends on the diesel CPI for October. With the rounding in Article 30.4, petrol taxis, diesel Eurotaxis and petrol or diesel VTC receive 50 or 73 euros; vans and ambulances, 75 or 110, and lorries under 7.5 tonnes, 166 or 244.

Applications are filed online between 1 November and 31 December 2026, using the form 'Ayuda directa al transporte (Real Decreto-ley 25/2026 de 29 de septiembre)' on the Agencia Tributaria e-office, if your tax residence is in the common tax territory. In the Basque Country and Navarre, you apply to the relevant Hacienda foral (regional tax authority). The form asks for the bank account where the aid will be paid.

The procedure page accepts identification with an electronic ID card, a digital certificate or Cl@ve PIN. The e-office also includes a mandatory responsible declaration for anyone who receives this aid and also the Article 28 aid for vehicles with professional diesel.

Payment will be made by bank transfer from 1 December 2026. If three months pass after 31 December 2026 without the aid being granted and paid, the application may be treated as rejected, and you can then file a recurso de reposición (administrative appeal) or a reclamación económico-administrativa (claim before the tax tribunal).