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Practical manual for Income Tax 2023.

Reduction for the acquisition of agricultural diesel: 35 percent

Note: This reduction constitutes an exceptional measure that may be applied by the owners of agricultural and livestock activities in an objective estimate in the years 2022 and 2023 to alleviate the effect produced by the increase in the price of operating inputs in agricultural and livestock activities.

Regulations: Seventh Additional Provision Order HFP /1172/2022, of November 29 ( BOE of December 1)

Percentage of reduction:

35 percent of the purchase price of agricultural diesel fuel required for the development of agricultural and livestock activities.

Please note that the following are NOT part of the purchase price of diesel fuel:

  • Nor the extraordinary and temporary bonus of 0.20 euros on the retail price of certain energy products and additives, of general or automatic application to any person who purchases energy products without having to request the bonus established in articles 15 to 20 of Royal Decree-Law 6/2022.

  • Neither the Hydrocarbon Tax rate susceptible to partial refund by article 52 ter of Law 38/1992, of December 28, on Special Taxes, 

Note: Please note that the Hydrocarbon Tax rate that is subject to partial refund by Article 52 ter of Law 38/1992, of December 28 ( BOE of December 29), on Special Taxes, is not part of the purchase price of agricultural diesel, to which the aforementioned reduction is applied.

Requirements to apply the reduction:

  • That these are purchases of agricultural diesel fuel made in the year 2023 and documented in invoices issued in the same year.

  • That said price appears duly documented in the invoices issued for its acquisition.

  • That said invoices comply with the requirements set forth in article 6.1 of the Regulation governing billing obligations, approved by Royal Decree 1619/2012, of November 30.

    See the requirements that every invoice and its copies must contain in accordance with the provisions of article 6.1 of the Regulation that regulates invoicing obligations, in Chapter 10 of the VAT 2023 Practical Manual ("Formal obligations of taxable persons of the VAT: Invoices and Registration Books", in the section " Obligations regarding invoicing ".