Tax Agency: FAQs

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 to be entered is the total amount of the invoice.

Purchases of subsidized diesel fuel for which the payment method used was the subsidized diesel fuel check, should only appear in the section of the application titled “Purchases made using 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 should 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".

FAQs

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

Should the total amount of the invoice be entered in the request or should VAT be deducted from said amount?

When diesel has been purchased with discounted diesel vouchers and the owner of the retail establishment has issued an invoice, should the invoice number and other details be included in the invoice refund request?

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