The Royal Decree‑Law 18/2026, adopted on 29 June 2026, introduces a set of tax measures within the framework of the Comprehensive Response Plan to the crisis in the Middle East. Published in the Official State Gazette (BOE) on 30 June 2026, the decree aims to provide fiscal relief and targeted support to sectors affected by the geopolitical instability, particularly focusing on the agricultural, fisheries, and energy industries. Key provisions include temporary exemptions, reduced withholding rates, and the deferment of certain tax payments for businesses operating in the impacted regions. The measures also extend credit facilities to firms facing cash‑flow difficulties, and introduce specific anti‑avoidance rules to prevent misuse of the regime. In addition, the decree establishes monitoring mechanisms to assess the effectiveness of the interventions and to adjust them as necessary. The Tax Agency has published detailed guidance on how taxpayers can benefit from these provisions, including application procedures, eligibility criteria, and required documentation. This legislative action underscores the government’s commitment to using fiscal policy as a tool for economic stabilization and supports the broader objectives of the response plan.