On 15 September 2026, the Andorran Government announced an amendment to Law 15/2026 intended to increase diesel relief. The mechanism presented consists of a partial tax reimbursement on volumes sold in September, rather than an individual benefit claimed by each motorist.
The proposal provides for an additional ten cents per litre, which would be added to the five cents already announced. Its decisive condition is that the entire reimbursement be passed on to the final consumer. The operator must therefore be able to reconcile the tax benefit with the price actually charged.
The practical question is how to demonstrate that it has been passed on. Tracking volumes sold and the corresponding prices would help distinguish the reduction intended for the customer from an increase in the distributor's margin. Multiplying litres by the announced amount is therefore not enough to treat reimbursement as certain. The substantiation arrangements and the version ultimately adopted will still need to be compared with the sales concerned.
Government approval and referral to Parliament do not, however, establish that this amendment has entered into force. The amounts described are those in the proposal presented on 15 September: at this documentary stage, they do not establish a definitive entitlement to a tax reimbursement.