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 Regional Register of Special Taxes, which is responsible for the installation of own consumption, 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 ticket machines.
3. To present to the Tax Agency the list of supplies made from the installation of own consumption to the authorised vehicles of the owner of the installation. This relationship must be submitted through the Tax Agency's E-Office, within one week from the end of each calendar month.

At the end of each calendar month and based on the information on the supplies of professional diesel sent by the holders of own consumption facilities, the Tax Agency will, if applicable, agree to the corresponding repayments.

The refund rate in force on the date of each supply will be applied to calculate the refund.

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.