Council Implementing Decision (EU) 2026/2194 of 22 September 2026 authorising Spain to apply reduced rates of excise duty to gas oil and unleaded petrol used as motor fuels, pursuant to Article 19 of Directive 2003/96/EC
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Address https://gelex.eu/eli/EU/decision/2026/2194@2026-09-22/en
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, and in particular Article 19(1) thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1) In the weeks preceding the adoption of this Decision, geopolitical developments in the Middle East have impacted supply chains of oil and oil products globally and triggered sharp and persistent increases in wholesale and retail prices of energy products. Those increases have had significant adverse effects on households, in particular vulnerable consumers, and on undertakings, including small and medium-sized enterprises, thereby posing a serious risk to social cohesion, economic stability and the proper functioning of the internal market.
(2) In its Conclusions of 19 March 2026, the European Council recognised the extraordinary nature of the situation in the energy market and its macroeconomic implications. The European Council invited the Commission to work closely with Member States to design national temporary and targeted measures to mitigate significant impacts of fuel price increases due to the crisis in the Middle East, and underlined in particular the need for a coordinated response as the conflict in the Middle East has an immediate impact on energy prices for European citizens and businesses.
(3) Excise duties, as established by Directive 2003/96/EC, contribute to the final cost of energy products supplied within the Union. A reduction in excise duties below the minimum levels of taxation referred to in that Directive can mitigate some of the energy cost increases currently faced by Member States.
(4) The flexibilities provided for in Directive 2003/96/EC enable Member States, within defined limits, to lower the tax burden on specific energy products in a targeted and temporary manner. In view of the exceptional and urgent nature of the current situation, it is necessary to provide for specific, time-limited flexibilities explicitly aimed at alleviating the impact of the energy price shock.
(5) Temporary reductions in the taxation of targeted energy products can provide rapid relief to households and undertakings by directly lowering end-user prices. In the current situation, such temporary reductions could constitute a suitable and necessary instrument to address the serious economic disturbance resulting from the energy price shock.
(6) By letters dated 29 June 2026 and 15 July 2026, in accordance with Article 19 of Directive 2003/96/EC, the Spanish authorities requested an authorisation to apply reduced rates of excise duty to gas oil, unleaded petrol and to the biocomponents thereof used as motor fuels. Those reduced rates would be set below the minimum levels of taxation laid down in that Directive.
(7) According to the Spanish authorities, the application of reduced rates of excise duty aims to mitigate the impacts of price increase of gas oil, unleaded petrol and the biocomponents thereof that result from the geopolitical situation and affect directly or indirectly, through second-order effects, both households and companies.
(8) The requested authorisation has been reviewed by the Commission and is considered unlikely to hinder the proper functioning of the internal market. In view of its short duration and the exceptional circumstances linked to the geopolitical situation coupled with an exceptionally high market price of oil, the requested derogation is considered to be adequate and proportionate, bearing in mind the need to strike a balance between the specific policy objectives listed in Article 19(1), third subparagraph, of Directive 2003/96/EC, in particular Union environmental policy, and the emergency imperative to ensure energy affordability for businesses and households.
(9) Spain should therefore be authorised to temporarily apply reduced rates of excise duty below the minimum Union levels of taxation to gas oil, unleaded petrol and the biocomponents thereof used as motor fuels.
(10) Pursuant to Article 19(2) of Directive 2003/96/EC, each authorisation granted under that Article is to be strictly limited in time. However, in order not to undermine future developments of the existing legal framework, it is appropriate to provide that, in the event the Council, acting on the basis of Article 113 of the Treaty on the Functioning of the European Union (TFEU) or any other relevant provision of the TFEU, introduces new minimum levels of taxation as referred to in Article 7 of Directive 2003/96/EC for gas oil and unleaded petrol used as motor fuels to which that authorisation would not be adapted, that authorisation should cease to apply on the date those new minimum levels of taxation become applicable.
(11) At the same time, untargeted tax reductions imply significant fiscal costs and tend to increase demand for fossil fuels, thereby exacerbating the imbalance of supply and demand. Therefore, the measure should remain strictly limited in time.
(12) This decision is without prejudice to the application of Union rules regarding State aid,
HAS ADOPTED THIS DECISION:
Article 1
Spain is authorised to apply the following reductions of the rates below the minimum levels of taxation referred to in Article 7 of Directive 2003/96/EC: (a) a reduction of the rate up to EUR 55,08 per 1000 litres for unleaded petrol with an octane rating of 98 or higher and products consisting of a blend of such unleaded petrol with bioethanol or biomethanol; (b) a reduction of the rate up to EUR 86,31 per 1000 litres for unleaded petrol with an octane rating of less than 98 and products consisting of a blend of such unleaded petrol with bioethanol or biomethanol; (c) a reduction of the rate up to EUR 151 per 1000 litres for gas oil and for products consisting of a mixture of diesel and biodiesel used as motor fuel for purposes other than those set out in Article 8(2) of Directive 2003/96/EC.
(a) a reduction of the rate up to EUR 55,08 per 1000 litres for unleaded petrol with an octane rating of 98 or higher and products consisting of a blend of such unleaded petrol with bioethanol or biomethanol;
(b) a reduction of the rate up to EUR 86,31 per 1000 litres for unleaded petrol with an octane rating of less than 98 and products consisting of a blend of such unleaded petrol with bioethanol or biomethanol;
(c) a reduction of the rate up to EUR 151 per 1000 litres for gas oil and for products consisting of a mixture of diesel and biodiesel used as motor fuel for purposes other than those set out in Article 8(2) of Directive 2003/96/EC.
Article 2
This Decision shall apply until 30 September 2026. However, in the event that the Council, acting on the basis of Article 113 of the Treaty on the Functioning of the European Union (TFEU) or any other relevant provision of the TFEU, introduces new minimum levels of taxation referred to in Article 7 of Directive 2003/96/EC for gas oil and unleaded petrol used as motor fuels to which the authorisation granted in Article 1 of this Decision would not be adapted, this Decision shall cease to apply on the date on which those new minimum levels of taxation become applicable.
Article 3
This Decision shall take effect on the date of its notification.
Article 4
This Decision is addressed to the Kingdom of Spain.
Done at Brussels, 22 September 2026. For the Council The President T. Byrne