Key data
| Regulation | Order HAC/674/2026, of 2 July |
|---|---|
| Publication | 4 July 2026 |
| Entry into force | 4 July 2026 |
| Affected parties | Professional road transport operators for goods and passengers in Spain |
| Category | Grants and Subsidies |
| Year | 2026 |
| Eligible period | From 1 March to 31 December 2026 |
| Maximum limit per beneficiary | €50,000 (article 58) |
| Record retention | 10 years |
| Applicable European framework | EU Temporary State Aid Framework (METSAF) |
| Reference standard | Royal Decree-Law 7/2026, of 20 March (articles 55 and 58) |
Road transport operators have two extraordinary aid lines financed by the State to compensate for the impact of the Middle East crisis. The Order HAC/674/2026 specifies the conditions for accessing the aid provided for in articles 55 and 58 of the Royal Decree-Law 7/2026, of 20 March, adapting them to the EU Temporary State Aid Framework (METSAF) to ensure their compatibility with European regulations.
The regulation entered into force on the same day it was published, 4 July 2026, and the eligible period starts retroactively from 1 March 2026.
What does this regulation establish?
Order HAC/674/2026 develops two differentiated aid mechanisms for the road transport sector:
| Mechanism | Legal basis | Description | Limit |
|---|---|---|---|
| Partial refund of Hydrocarbon Tax | Article 55 RDL 7/2026 | Aid channelled through refund of part of the tax on fuel consumed | Not specified by regulation |
| Direct aid per vehicle | Article 58 RDL 7/2026 | Direct payment calculated per vehicle engaged in transport activity | €50,000 per beneficiary |
Both measures are framed within the EU Temporary State Aid Framework (METSAF), which establishes specific conditions to ensure that aid does not distort competition in the internal market. The European Commission has already declared these measures compatible.
The regulation also establishes the following exclusions: companies with illegal aid pending reimbursement and medium and large enterprises that were already in crisis before 28 February 2026 are excluded from accessing aid. Micro and small enterprises in crisis can access aid, provided they are not in bankruptcy proceedings.
Economic and operational impact
For transport companies, these grants represent a real opportunity for financial relief in a context of high costs due to the Middle East crisis. The two vectors of impact are:
- Reduction of fuel costs: the partial refund of Hydrocarbon Tax (article 55) acts directly on one of the sector's main variable costs.
- Direct liquidity injection: the per-vehicle aid in article 58, capped at €50,000 per beneficiary, can represent significant income for medium and small fleets.
The eligible period of 10 months (March to December 2026) means that companies must properly document their activity during that entire period. The obligation to retain records for 10 years adds an administrative burden that must be integrated into internal processes from now on.
The main risk is not operational but eligibility: a company that does not verify its situation regarding previous illegal aid or its classification as a medium/large enterprise in crisis may be excluded without knowing it.
Who does it affect?
- Professional road transport operators for goods with activity in Spain
- Professional road transport operators for passengers with activity in Spain
- Micro and small enterprises in the sector, even in crisis situations (provided they are not in bankruptcy proceedings)
- Medium and large enterprises in the sector, provided they were not in crisis before 28 February 2026
Excluded:
- Companies with illegal state aid pending reimbursement
- Medium and large enterprises that were already in crisis before 28 February 2026
- Companies in bankruptcy proceedings (regardless of size)
Practical example
A road freight transport company with 15 vehicles and classified as a small enterprise can access both aid lines of RDL 7/2026:
- Under article 55, it will request the partial refund of Hydrocarbon Tax corresponding to fuel consumed between 1 March and 31 December 2026. To do this, it must retain all fuel receipts for the period.
- Under article 58, it can receive direct aid calculated per vehicle, with a maximum limit of €50,000 for the entire company, regardless of the number of vehicles.
If the same company were medium or large and had recorded significant losses before 28 February 2026 that placed it in "difficulties" according to European regulations, it would be automatically excluded from article 58, although it could assess whether it meets the requirements of article 55.
In any case, the company must retain all supporting records for 10 years from the grant award.
What should companies do now?
- Verify eligibility: check if the company has illegal aid pending reimbursement and if, in case of being medium or large, it was or was not in crisis before 28 February 2026.
- Classify company size: confirm whether the company is micro, small, medium or large according to European criteria, as this determines access conditions.
- Gather documentation for the eligible period: collect fuel invoices, activity records and fleet data from 1 March 2026 to justify both aid lines.
- Activate 10-year record retention: implement a filing system now that guarantees the availability of all supporting documentation for 10 years.
- Process applications before 31 December 2026: the eligible period closes on that date; do not wait until the last moment to gather documentation.
- Consult with a tax advisor or specialized manager: especially for the Hydrocarbon Tax refund (article 55), whose calculation may require technical support.
Frequently asked questions
How much money can I receive as a transport operator for the Middle East crisis?
Article 58 of RDL 7/2026 establishes direct aid per vehicle with a maximum limit of €50,000 per beneficiary. Additionally, article 55 allows requesting a partial refund of Hydrocarbon Tax for fuel consumed between 1 March and 31 December 2026. Both aids are compatible with each other.
Can transport companies in financial difficulties access the aid?
It depends on size. Micro and small enterprises in crisis can access aid, provided they are not in bankruptcy proceedings. Medium and large enterprises are excluded if they were already in crisis before 28 February 2026.
What is the deadline to apply for RDL 7/2026 aid for transport operators?
The eligible period covers 1 March to 31 December 2026. Order HAC/674/2026 entered into force on 4 July 2026, so activities carried out since March are already eligible. It is recommended not to wait until the end of the period to gather supporting documentation.
How long must I retain records to justify this aid?
Order HAC/674/2026 establishes an obligation to retain records for 10 years from the grant award. This includes fuel invoices, vehicle activity records and any documentation proving compliance with requirements.
Is this aid legal under European regulations?
Yes. The European Commission has already declared these measures compatible with the internal market. Order HAC/674/2026 adapts the aid to the EU Temporary State Aid Framework (METSAF), which is the European framework regulating extraordinary aid in crisis situations. Companies with illegal aid pending reimbursement are excluded.
Official source
View complete regulation at official source
Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-14541