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Practical manual for Income Tax 2024. Volume 1
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Reduction for the acquisition of agricultural diesel: 35 percent

Note: This reduction constitutes an exceptional measure that may be applied by holders of agricultural and livestock activities in objective estimation in the years >2022, 2023 and 2024 to alleviate the effect produced by the increase in the price of operating inputs in agricultural and livestock activities.

Regulations: Third Additional Provision Order HFP /1359/2023, of December 19 ( BOE of December 21)

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 agricultural diesel purchases made in the 2024 financial year and documented in invoices issued in the same financial 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 governing invoicing obligations, in Chapter 10 of the VAT Practical Manual 2024 ("Formal obligations of VAT taxpayers: Invoices and Registration Books", in the section " Obligations regarding invoicing ".