Own-consumption Facilities
Find out about the special features of the refund if you have your own consumption facilities
To apply for and obtain a partial refund of the Hydrocarbon Tax on diesel fuel for professional use supplied to vehicles through own consumption facilities, you must:
- Register in the Territorial Registry of Special Taxes in whose district the own consumption facility is located, in order to obtain the Activity and Establishment Code ( CAE ). To do so, you must submit the corresponding application for registration to the Excise Tax Office corresponding to the establishment.
- Have a computerized accounting system integrated with the vending devices.
- Present to the Tax Agency the list of supplies made from the own consumption facility to the authorized vehicles of the owner of the facility. This relationship must be presented through the electronic headquarters of the Tax Agency, within a period of one week from the end of each calendar month.
At the end of each calendar month and based on the information on professional diesel supplies sent by the owners of own consumption facilities, the Tax Agency will agree, where appropriate, to refund the corresponding fees.
To calculate the refund, the refund rate in effect on the date of each supply will be applied.
The refund will be made by bank transfer to the account indicated by the beneficiary in the application for registration in the commercial diesel Tax Registry.