Tax Agency: FAQs

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".

FAQs

Can communities of property and civil societies benefit from the extraordinary refund of Hydrocarbons Tax for farmers and ranchers?

Should the total amount of the invoice be entered in the application or should the VAT be deducted from this amount?

When diesel has been purchased with discounted diesel checks-and the owner of the retail sale establishment has issued an invoice, should the invoice number and the rest of the details of the invoice be entered in the refund request?

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