Find answers to frequently asked questions and doubts
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".