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Practical Income Manual 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 exploitation inputs in agricultural and livestock activities.

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

Percentage of reduction:

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

Please note that they are NOT part of said diesel acquisition price:

  • 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 the need to request the bonus established in articles 15 to 20 of Royal Decree-Law 6/2022.

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

Note: Keep in mind that the Hydrocarbon Tax fee subject to partial refund by article 52 ter of Law 38/1992, of December 28 ( BOE of December 29), on Taxes Specials are not part of the acquisition price of agricultural diesel, to which the aforementioned reduction is applied.

Requirements to apply the reduction:

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

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

  • That said invoices meet the requirements set forth in article 6.1 of the Regulation that regulates 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 Record Books", in the section " Obligations regarding billing ".