FAQs
Find answers to frequently asked questions and doubts
Article 52.ter of Law 38/1992, of December 28, on Special Taxes, does not exclude them, provided of course that they meet the rest of the conditions required by the aforementioned provision.
The amount that must be entered is the total amount of the invoice.
Purchases of subsidized diesel for which the payment method used was the subsidized diesel check, must only appear in the section of the application titled “Purchases made through Diesel Checks”.
Only diesel acquired at the rate established in caption 1.4 of article 50.1 of the Special Taxes Act 38/1992 of 28 December, which has been used as fuel for tractor or farming machinery engines, is entitled to this rebate. For this purpose, use as fuel must be considered, in accordance with the provisions of article 49.2 a) of the aforementioned Law: "the use of a product included in the scope of the Hydrocarbons Tax for use as fuel in any engine".