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: 

1. Register in the Territorial Registry of Special Taxes in whose demarcation the self-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.
2. Have an accounting computer system integrated with the vending machines.
3. Submit to the Tax Agency the list of supplies made from the self-consumption facility to the authorized vehicles of the facility owner. This report must be submitted through the electronic headquarters of the Tax Agency, within 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 self-consumption facilities, the Tax Agency will decide, where appropriate, the return of 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.