Tax Agency:FAQs

Article 52 ter of Act 38/1992, of 28 December, on excise duties, does not exclude them, with the clear condition that they comply with all other conditions required by the aforementioned provision.

The amount to be entered is total amount of the invoice.

Purchases of subsidised diesel for which the means of payment used was the subsidised diesel cheque, should only appear in the section of the application entitled "Purchases made by means of diesel cheques".

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, it should be considered as a fuel, in accordance with article 49.2 a) of the aforementioned Act:"the use of a product included in the scope of the Hydrocarbons Tax for use as fuel in any engine".

FAQs

Are communities of goods and civil companies entitled to receive the extraordinary Hydrocarbons Tax rebate for farmers and cattle breeders?

Does the total amount of the invoice have to be stated in the application or should VAT be deducted from this amount?

When diesel has been purchased with discount diesel cheques, and the owner of the retail establishment has issued an invoice, should the invoice number and other details of the invoice be stated on the refund application?

Is the use of diesel in farming, livestock breeding, horticulture and forestry generally entitled to an extraordinary refund of Hydrocarbons Tax?