Middle East crisis: Spain extends tax and employment measures
Royal Decree-law 25/2026 of 29 September extends the measures of the Integrated Response Plan to the Middle East Crisis, first approved through RDL 18/2026. The reason, is that tensions in international energy markets persist and the expected stabilisation has not materialised.
Why the extension
Restrictions on the supply of oil, gas and refined products continue to feed through to domestic energy prices and to the operating costs of the most exposed sectors. In short, what happens on international markets shows up on the bills of businesses and households, and the Government has chosen not to withdraw support abruptly.
What is extended on the tax side
The decree extends the reductions in the hydrocarbons tax and reintroduces reductions in VAT and in electricity taxation. This is an extension with a gradual adjustment of the energy tax reductions during the last quarter of 2026. So it is not an identical continuation: the reductions will be adapted over time. Check the BOE text for the exact rates and conditions before changing anything in your invoicing.
Employment measures
On the employment side, the decree extends until 31 December the ban on dismissals and the support for sustainable mobility. If you run a business, keep this restriction in mind for any restructuring decision between now and year-end.
What this means for your business
If your activity depends on fuel or electricity, the extension helps contain costs in the final quarter. But do not assume conditions will be the same as before: check how the reductions appear on your invoices and in your tax returns, and make sure your invoicing software applies the rates in force at each point in time.
If you have employees, remember the dismissal ban until 31 December and plan any employment decision well in advance. And if you are drawing up your 2027 budget, do not count on this support continuing: these are temporary measures tied to an exceptional situation.
One more point of attention: because the reductions are adjusted gradually, it is worth noting in your calendar the dates when conditions change and checking your energy suppliers’ invoices to confirm they reflect the correct rates.
Our recommendation
Use the coming weeks to review your energy costs, your fourth-quarter tax calendar and your employment position. A timely review avoids surprises when the year ends.
If your business has several centres or activities, repeat this review for each one, because the effect of energy costs and of the employment restriction may differ between them. Keeping a short internal checklist with deadlines, rates and responsible persons helps ensure nothing is overlooked before the year closes.
Closing thoughts
Extensions give breathing space, but they also demand attention to details and dates. If you would like us to look at how these measures affect your business, EBF Consulting will be glad to guide you.
Official reference: BOE, Royal Decree-law 25/2026 of 29 September (published 30/09/2026).