Gipuzkoa lowers special taxes on diesel and gasoline in the face of the Near East crisis

The Provincial Council of Gipuzkoa has approved Decreto Foral Normativo 2/2026, which establishes a set of tax measures to address the economic consequences of the Near East crisis. The regulations affect the special tax on hydrocarbons, the special tax on electricity, the tax on the value of electricity production, and VAT, and reduce the charge on diesel and unleaded gasoline by 15 cents per liter in July. The text was published in issue number 199 of the Boletín Oficial del País Vasco on October 19, 2026, with official reference 2026/4355.

The origin of the measures lies in State regulations: Real Decreto-ley 18/2026, of June 29, and the preceding Real Decreto-ley 7/2026, of March 20, approved within the Comprehensive Plan to respond to the Near East crisis. The Provincial Council has made use of the delegation granted by Article 8 of Norma Foral 2/2005 to adapt provincial tax regulations, and Article 13.5 of Norma Foral 6/2005 also empowers it to do so.

The regulation was signed in Donostia on September 22, 2026, by the General Deputy Eider Mendoza Larrañaga and the Provincial Deputy for Treasury and Finance Miren Itziar Agirre Berriotxoa, and entered into force upon publication in the Official Gazette of Gipuzkoa. Most of the measures are temporary and are applied retroactively from July to September 2026.

Reductions of 15, 10, and 5 cents in diesel and gasoline

In the special tax on hydrocarbons, the main reduction applies to the primary fuels. The tax rates for diesel and unleaded gasoline are as follows:

• 15 cents per liter in July, 10 cents in August, and 5 cents in September, for both diesel and unleaded gasoline.
• The general rate for diesel is 185.50 euros per 1,000 liters in July and 226 euros in August; the special rate is 43.50 euros and 53 euros, respectively.
• Exception clause: if the June CPI is more than 15% higher than that of June of the previous year, the reduction will be 20 cents in August and 15 cents in September; if the July CPI exceeds that limit, 20 cents in September.
• Other energy products have a progressive increase in July, August, and September, to return to the rates that existed prior to Real Decreto-ley 7/2026.

The reduction is not automatic in all cases: the regulations establish conditions linked to the evolution of the CPI, taking the data published by the Instituto Nacional de Estadística as a reference. In the case of diesel, furthermore, the new rates affect the refund for professional diesel, which is zero euros from July 1 to September 30.

VAT and special electricity tax linked to a condition

Real Decreto-ley 7/2026 established a temporary reduction in VAT and the special tax on electricity until June 30, 2026. The provincial decree includes a mechanism to restore those reductions if there is a poor evolution of prices:

• VAT at 10% on electricity for those with a power contract of up to 10 kW and who have been granted a social bonus or a situation of severe vulnerability.
• The same VAT at 10% for natural gas, biomass briquettes, and pellets and wood as fuel.
• Special tax on electricity from 5.11269632% to 0.5%, with a minimum quota of 0.5 euros per megawatt-hour for industrial uses and 1 euro per megawatt-hour for other uses.

The condition is clear: the June KPIs, for August, or the July ones, for September, must have an increase of more than 15% compared to the same month of the previous year. Otherwise, a decrease does not apply, and it was not applied in June because the price trend was good.

Tax on electricity production and diesel refunds

Regarding the base of the tax on the value of electricity production, the regulations establish the following reductions for the 2026 exercise:

• 10% in the first quarter, 100% in the second, 30% in the third, and 40% in the fourth.
• The rate will be 3.5% in 2027 and 0% from January 1, 2028, onwards, with unlimited power.
• Refund for agricultural and livestock diesel: 6.93 euros per 1,000 liters in July, 25.86 euros in August, and 44.78 euros in September.

The regulations also correct the Basque version of the Decreto Foral Normativo 3/2023 in the area of VAT, in Article 75.Uno, paragraph 1, and Article 93, fifth paragraph.

For taxpayers in Gipuzkoa, the impact is immediate in fuel prices and electricity bills, but all measures are temporary and depend on the evolution of the KPI. The Provincial Council has adapted the State regulations to the provincial territory to ensure the same criteria currently in force in tax matters.

Fuente: Boletín Oficial del País Vasco, n.º 199, 19 de octubre de 2026, Disposiciones Generales, pp. 1-15 (official reference: 2026/4355).