FAQs
Find answers to frequently asked questions and doubts
Article 52.ter of Act 38/1992, of 28 December, on Special Taxes, does not exclude them, provided that they are clear, that they comply with the other conditions required by this provision.
The amount to be stated is the total amount of the invoice.
Purchases of subsidised diesel for which the payment method used was the discounted diesel check must only be included in the section of the application entitled "Acquisitions made using 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. To this end, use must be considered as 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".