Tax Agency: Frequently Asked Questions - Beneficiaries and Vehicles

Article 1.15 of Order HFP/941/2022, of October 3, considers the “owner of the authorized vehicle” to be the person who appears as such in the records of the competent authorities in matters of transport or, failing that, the one who appears as such in the records of the competent authorities in matters of traffic, road safety and circulation of motor vehicles, as appropriate. Therefore, provided that the carrier appears on said records, the right to the refund exists, regardless of whether this is the actual owner of the vehicle.

No. Taxis that do not have a taximeter, in accordance with the provisions of article 52 bis.2.c of Act 38/1992, of 28 December, on Excise Duties, do not have the right to the refund for consuming professional diesel.

The benefit applies to both self-employed and third-party transport, provided that the vehicles meet the requirements established in article 52 bis.2 of Law 38/1992, of December 28, on Special Taxes.

These are the specific routes travelled by each vehicle, for the period during each calendar year in which the vehicle in question is registered in the aforementioned census in the name of the beneficiary.

Article 2.2.d) of Order HFP/941/2022, of October 3, requires identifying the financial institution and the bank account code, without requiring that said account correspond to any other, nor that it necessarily be owned by the person requesting the refund.

FAQs

Beneficiaries and vehicles

Can vehicles purchased through renting or leasing be eligible for a refund if the transport card is in the name of the carrier, even if the vehicle is owned by the renting or leasing company?

Can taxis without a taximeter benefit from the refund?

Do vehicles used for own use have the right to the refund?

With respect to the kilometres declared by beneficiaries with the right to the refund for vehicles they own in the annual tax return, is this the number of kilometres travelled since registering in the Census of beneficiaries of professional diesel refunds and the vehicles they own?

Does the account where the payments corresponding to the tax refunds made need to coincide with the account to which the professional diesel card is linked? At the same time, does the beneficiary of the refund need to be necessarily the holder of this account or can it be his/her representative?