Key data
| Regulation | Royal Decree-Law 1/2026, of April 1, by which extraordinary and urgent measures are adopted to mitigate the economic crisis caused by the effects of the war in the Middle East |
|---|---|
| Official Gazette Publication | May 2, 2026 |
| Effective date | April 1, 2026 |
| Affected parties | Companies, self-employed workers and citizens affected by the economic crisis resulting from the conflict in the Middle East |
| Category | Regulatory Changes |
| Fiscal year | 2026 |
| Ratification deadline | 30 days from approval (Congress of Deputies) |
| Constitutional basis | Article 86 of the Spanish Constitution |
| Nature | Temporary and extraordinary, conditioned by the evolution of the conflict |
Spanish companies with exposure to Middle East markets or dependent on energy supplies from the region have had an urgent support regulatory framework since April 1, 2026. The Royal Decree-Law 1/2026, approved under Article 86 of the Constitution, allows the Executive to act immediately without waiting for the ordinary legislative procedure.
The regulation responds to the increase in raw material prices and disruptions in supply chains caused by the armed conflict. Its application has a temporary and extraordinary nature, and its continuity will depend on the evolution of the situation in the region.
What does this regulation establish?
Royal Decree-Law 1/2026 enables the Government to adopt emergency measures in four major areas:
| Area | Type of measure |
|---|---|
| Energy | Measures to counteract the increase in energy costs resulting from the conflict |
| Tax | Tax relief measures for affected companies and self-employed workers |
| Labor | Employment support measures in impacted sectors |
| Supply chain | Support for companies with disruptions or increases in raw material costs linked to the region |
The regulation is approved under Article 86 of the Spanish Constitution, which allows the Executive to legislate by royal decree-law in cases of extraordinary and urgent necessity. Consequently, the Congress of Deputies must ratify it within a maximum period of 30 days from its approval.
The measures have a temporary and extraordinary nature: their validity is conditioned by the evolution of the conflict in the Middle East and its economic repercussions on Spain.
Economic and operational impact
The impact of this decree materializes in two distinct areas for companies:
Support opportunities: Companies with direct exposure to the region—energy importers, companies with suppliers in the Middle East or exporters to those markets—can access the relief measures provided in the tax and labor sectors.
Operational risks that the regulation seeks to mitigate:
- Increase in raw material costs linked to the region.
- Disruptions in supply chains originating from or transiting through areas affected by the conflict.
- Increase in energy costs resulting from instability in the region's markets.
Approval by royal decree-law ensures that the measures are operational from April 1, 2026, without waiting for ordinary parliamentary processing. However, there is a risk of regulatory uncertainty: if Congress does not ratify the decree within the 30-day period provided, the measures would lose their validity.
Who does it affect?
The decree is aimed at a broad spectrum of affected parties, with particular impact on:
- Energy importing companies dependent on supplies from the Middle East.
- Industrial and manufacturing companies with raw materials whose price or availability has been affected by the conflict.
- Exporters to Middle East markets with contracts or commercial relationships interrupted or deteriorated.
- Companies with global supply chains that transit or depend on routes affected by instability in the region.
- Self-employed workers in sectors linked to energy, logistics or international trade.
- Citizens affected by the increase in goods and services resulting from the conflict.
Practical example
A Spanish logistics company operating transport routes for goods originating from or transiting through the Middle East has seen its operating costs increase due to rising fuel prices and cargo insurance. From April 1, 2026, this company can benefit from the measures provided in Royal Decree-Law 1/2026 in the tax and labor sectors to mitigate that impact.
Similarly, a small manufacturing company that uses raw materials whose prices have escalated due to disruptions in the supply chain linked to the conflict can request the support provided in the decree, provided it proves the direct relationship between the conflict and its economic situation.
In both cases, it is essential to act before Congress resolves the ratification—30-day deadline from approval—to avoid losing access to the measures if modifications occur during parliamentary processing.
What should companies do now?
- Assess exposure to the conflict: Identify whether the company has dependence on energy supplies, raw materials or commercial relationships linked to the Middle East that justify accessing the measures.
- Document the economic impact: Gather evidence of cost increases or supply chain disruptions to prove the relationship with the conflict if required to access aid.
- Review the tax and labor sectors: Analyze with your tax and labor advisor which specific measures of the decree are applicable to the company's specific situation.
- Follow the ratification process: Congress has 30 days to ratify the decree. If modifications occur during processing, the measures could change. Keeping track is key.
- Act retroactively from April 1, 2026: The effective date is prior to publication in the Official Gazette. Review whether there are costs or situations that occurred since that date that can benefit from the measures.
Frequently asked questions
When did the measures of Royal Decree-Law 1/2026 come into force?
The measures came into force on April 1, 2026, although the decree was published in the Official Gazette on May 2, 2026. It has retroactive effect from the date of approval.
Which sectors benefit from Royal Decree-Law 1/2026 due to the Middle East crisis?
Companies with exposure to Middle East markets or dependent on energy supplies from the region are the most directly benefited. Companies with supply chain disruptions or increases in raw material costs may also be affected.
What areas does Royal Decree-Law 1/2026 cover?
The decree may cover the energy, tax, labor sectors and support for companies affected by supply chain disruptions or increases in raw material costs, although its application has a temporary and extraordinary nature.
When must Congress ratify Royal Decree-Law 1/2026?
The Congress of Deputies must ratify the decree within a maximum period of 30 days from its approval, as required by Article 86 of the Spanish Constitution.
How long do the measures of Royal Decree-Law 1/2026 last?
The measures have a temporary and extraordinary nature, conditioned by the evolution of the conflict in the Middle East and its economic impact on Spain.