{"id":33627,"date":"2026-07-24T12:23:29","date_gmt":"2026-07-24T11:23:29","guid":{"rendered":"https:\/\/pich.bnfix.com\/reduccion-temporal-del-impuesto-sobre-hidrocarburos-situacion-actual\/"},"modified":"2026-07-24T12:41:39","modified_gmt":"2026-07-24T11:41:39","slug":"reduccion-temporal-del-impuesto-sobre-hidrocarburos-situacion-actual","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/reduccion-temporal-del-impuesto-sobre-hidrocarburos-situacion-actual\/","title":{"rendered":"Reducci\u00f3 temporal de l&#8217;impost sobre hidrocarburs: situaci\u00f3 actual"},"content":{"rendered":"<section  class='av_textblock_section av-mryufbep-2d1791a984410cd7db5a8c8871dd254a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">24 de juliol, 2026<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-mryufu2f-b65726f0d4a71b55d1d4e4fa824944a7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>Reducci\u00f3 temporal de l&#8217;impost sobre hidrocarburs: situaci\u00f3 actual<\/strong><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-mryuie7n-cbab3f0d1f719393030785ec76cabbcd avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-mryuie7n-cbab3f0d1f719393030785ec76cabbcd__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-33621 avia-img-lazy-loading-not-33621\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/07\/engin-akyurt-H4GGjhkhwF0-unsplash_gasolina_surtidor-1500x430.jpg\" width=\"1500\" height=\"430\" title='engin-akyurt-H4GGjhkhwF0-unsplash_gasolina_surtidor' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mryukx1v-1b19651d4e9c1da14c748bba43eeb388 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Com ja vam informar <a href=\"https:\/\/pich.bnfix.com\/ca\/el-govern-redueix-temporalment-l-impost-sobre-hidrocarburs-i-obliga-a-informar-al-consumidor\/\">AQU\u00cd<\/a>, l&#8217;entrada en vigor del Reial decret llei 18\/2026, de 29 de juny, va reduir temporalment els tipus impositius aplicables a determinats carburants, i va incorporar diverses obligacions d&#8217;informaci\u00f3 dirigides als operadors del sector.<\/p>\n<p>Setmanes despr\u00e9s\u00a0 de l&#8217;aprovaci\u00f3 de la norma, \u00e9s oport\u00fa recordar aquestes mesures, sobretot, els terminis vigents i les possibles variacions previstes en funci\u00f3 de l&#8217;evoluci\u00f3 dels preus dels carburants.<\/p>\n<p><strong>Reducci\u00f3 temporal de l&#8217;Impost sobre Hidrocarburs<\/strong><\/p>\n<p>El Reial decret llei mant\u00e9 temporalment la reducci\u00f3 dels tipus impositius aplicables a les gasolines sense plom i al gasoil, establint una retirada gradual de la mesura fins al 30 de setembre de 2026.<\/p>\n<p>Les reduccions aplicables s\u00f3n les seg\u00fcents:<\/p>\n<p>De <strong>l&#8217;1 al 31 de juliol<\/strong>: reducci\u00f3 de <strong>15 c\u00e8ntims d&#8217;euro per litre.<\/strong><\/p>\n<p>De l&#8217;<strong>1 al 31 d&#8217;agost<\/strong>: reducci\u00f3 de <strong>10 c\u00e8ntims d&#8217;euro per litre.<\/strong><\/p>\n<p>De l&#8217;<strong>1 al 30 de setembre<\/strong>: reducci\u00f3 de <strong>5 c\u00e8ntims d&#8217;euro per litre.<\/strong><\/p>\n<p><strong>Mecanisme de salvaguarda vinculat a l&#8217;evoluci\u00f3 de l&#8217;IPC<\/strong><\/p>\n<p>La norma incorpora una cl\u00e0usula de protecci\u00f3 que permet incrementar autom\u00e0ticament les reduccions fiscals si els preus dels carburants experimenten una evoluci\u00f3 especialment desfavorable.<\/p>\n<p>Si l&#8217;IPC de juny de 2026 supera en m\u00e9s d&#8217;un 15% el corresponent a juny de 2025:<\/p>\n<ul>\n<li>La reducci\u00f3 durant el mes d&#8217;agost passaria a ser de 20 c\u00e8ntims per litre.<\/li>\n<li>La reducci\u00f3 durant el mes de setembre passaria a ser de 15 c\u00e8ntims per litre.<\/li>\n<\/ul>\n<p>Si l&#8217;IPC de juliol de 2026 supera en m\u00e9s d&#8217;un 15% el corresponent a juliol de 2025:<\/p>\n<ul>\n<li>La reducci\u00f3 durant setembre de 2026 seria de 20 c\u00e8ntims per litre.<\/li>\n<\/ul>\n<p><strong>Obligacions d&#8217;informar al consumidor<\/strong><\/p>\n<p>Al costat de la reducci\u00f3 fiscal, la Disposici\u00f3 addicional segona del Reial decret llei 18\/2026 mant\u00e9 l&#8217;obligaci\u00f3 per a les estacions de servei i altres establiments de subministrament minorista de carburants i combustibles d&#8217;informar adequadament els consumidors sobre les mesures fiscals temporals aprovades.<\/p>\n<p>Si b\u00e9 la norma no imposa un model \u00fanic de comunicaci\u00f3, \u00e9s aconsellable mantenir la corresponent informaci\u00f3 visible per al p\u00fablic durant tot el per\u00edode d&#8217;aplicaci\u00f3 de les mesures, de manera que pugui acreditar-se l&#8217;adequat compliment d&#8217;aquesta obligaci\u00f3 legal.<\/p>\n<p><strong>Dates clau i mesures\u00a0<\/strong><\/p>\n<ul>\n<li><strong>1 de juliol:<\/strong> entrada en vigor del Reial decret llei 18\/2026.<\/li>\n<li><strong>1 a 31 de juliol:<\/strong> reducci\u00f3 fiscal de 15 c\u00e8ntims per litre.<\/li>\n<li><strong>1 a 31 d&#8217;agost<\/strong>: reducci\u00f3 fiscal de 10 c\u00e8ntims per litre (o 20 c\u00e8ntims si s&#8217;activa la cl\u00e0usula de salvaguarda).<\/li>\n<li><strong>1 a 30 de setembre:<\/strong> reducci\u00f3 fiscal de 5 c\u00e8ntims per litre (o 15\/20 c\u00e8ntims segons l&#8217;activaci\u00f3 de la cl\u00e0usula de salvaguarda).<\/li>\n<li><strong>30 de setembre:<\/strong> finalitzaci\u00f3 prevista del r\u00e8gim temporal de reducci\u00f3 fiscal i de les mesures extraordin\u00e0ries associades.<\/li>\n<\/ul>\n<p><strong>Ens trobem actualment en la fase interm\u00e8dia del calendari de retirada gradual de les mesures fiscals<\/strong> aprovades pel Govern. Per aix\u00f2, recomanem als operadors del sector revisar peri\u00f2dicament el manteniment de la informaci\u00f3 facilitada al consumidor i romanguin atents a les comunicacions oficials que puguin confirmar l&#8217;activaci\u00f3 dels mecanismes de revisi\u00f3 prevists per als mesos d&#8217;agost i setembre de 2026, at\u00e8s que aix\u00f2 podria alterar l&#8217;import efectiu de les reduccions aplicables als carburants. Aquesta recomanaci\u00f3 cobra especial rellev\u00e0ncia en el context actual, marcat per diverses setmanes consecutives d&#8217;increment en els preus dels carburants.<\/p>\n<p>Com sempre, quedem a la seva disposici\u00f3 per a analitzar qualsevol q\u00fcesti\u00f3 relacionada amb l&#8217;aplicaci\u00f3 pr\u00e0ctica d&#8217;aquestes mesures o amb les obligacions derivades de la normativa per als operadors del sector.<\/p>\n<\/div><\/section>\n<div  class='flex_column av-yx7mxf-b672f5816b2252c2981630cde91da2ba av_one_fifth  avia-builder-el-4  el_after_av_textblock  avia-builder-el-last  first flex_column_div  column-top-margin'     ><section  class='avia-team-member av-lxd7rn-2ae8483207de2508c0a7d8e235f852ea  avia-builder-el-5  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-21638 avia-img-lazy-loading-not-21638 avia_image avia_image_team' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-845x1030.jpg\" alt='V\u00edctor Bueno'  itemprop=\"image\"   height=\"1030\" width=\"845\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-845x1030.jpg 845w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-246x300.jpg 246w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-768x936.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-1260x1536.jpg 1260w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-1680x2048.jpg 1680w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-1230x1500.jpg 1230w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-254x310.jpg 254w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-450x549.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-164x200.jpg 164w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN.jpg 1890w\" sizes=\"(max-width: 845px) 100vw, 845px\" \/><\/div><h3 class='team-member-name '  itemprop=\"name\" >V\u00edctor Bueno<\/h3><div class='team-member-job-title '  itemprop=\"jobTitle\" >victor.bueno@pich.bnfix.com<\/div><div class='team-member-description '  itemprop=\"description\" ><p>\u00c1rea Legal<br \/>\nBNFIX PICH TAX LEGAL<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":33621,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[1814,1802],"class_list":["post-33627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-combustible","tag-hidrocarburos"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/33627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=33627"}],"version-history":[{"count":10,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/33627\/revisions"}],"predecessor-version":[{"id":33629,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/33627\/revisions\/33629"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/33621"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=33627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=33627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=33627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}