| Country | Period / Refundable excise duty rate | Latest change |
| Italy | Commercial Diesel and Non-Sustainable HVO: HVO with no information available: | Italian Tax Institution has announced new refundable excise duty rates for the Q3 period of 2026, applicable for diesel fuel and HVO (Hydrotreated Vegetable Oil). For commercial diesel and non-sustainable HVO, the refundable excise duty rate varies between €0.12968/l and €0.26968/l depending on the refueling date. Sustainable HVO is subject to separate refund rates ranging from €0.12968/l to €0.21418/l. |
| Spain | 01.01.2026 – 21.03.2026 –0,049 €/l 22.03.2026 – 31.12.2026 - 0 €/l | The temporary suspension of commercial diesel refunds has been extended until 31st December 2026. During this period, the refund rate remains 0 €/l. |
| State Aid: 22.03.2026 - 30.06.2026 - 0,20 €/l 01.07.2026 - 31.07.2026 - 0,10 €/l 01.08.2026 - 31.08.2026 - 0,15 €/l 01.09.2026 - 30.09.2026 - 0,05 €/l 01.10.2026 - 31.10.2026 – 0,05 €/l 01.11.2026 - 30.11.2026 – 0,12€/l* 01.12.2026 - 31.12.2026 – 0,19€/l* | The state aid scheme has been extended until 31st December 2026 and continues to be administered through the existing AEAT refund procedure. *The aid rates for November and December 2026 may be adjusted in accordance with the provisions of Royal Decree-Law 25/2026. | |
| Slovenia | 01.01.2026 – 28.02.2026 – 0,10869 €/l 01.03.2026 – 31.03.2026 – 0,04635 € 01.04.2026 – 31.08.2026 – 0 €/l 01.09.2026 – 30.09.2026 – 0 €/l | The Slovenian Tax Authority has announced that for the period from 1st of September 2026 to 30th of September 2026, partial excise duty on commercial diesel purchased in Slovenia is not refundable. |
News01/10/2026