FAQs

Find answers to frequently asked questions and doubts

Own-consumption Facilities

No. These points of diesel supply, for the purposes of processing the tax refund, must act as retail sales facilities, and make the payment of diesel supplies with a professional diesel card.

No. According to what has been laid down in the Article 40 of the Special Taxes Regulation, approved by Royal Decree 1165/1195, of 7 of July, there cannot be more than one CAE that identifies an activity and a same establishment.

Only vehicles owned by the owner of the facility for own consumption can be supplied with the right to the tax refund.

The managing offices must require the authorisations of the competent bodies, derived from the application of Law 34/1998, of the Hydrocarbon Sector, without prejudice to any other authorisations that may be required by the different Autonomous Communities.

The aforementioned accounting computer system is required as a condition for registration by the competent body in the Special Tax Management Office and to obtain tax refunds, without it being necessary for said system to be entered into the company's general accounting.

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FAQs

Own-consumption Facilities

Can the diesel supply points of the Unions of companies created in order to obtain a better price for the products, or belonging to a Cooperative where the vehicles owned by the companies or the cooperative members refuel, be considered as self-consumption facilities?

In a facility for own consumption, diesel is supplied not only for vehicles owned by the establishment, but also for other vehicles. Do these latter supplies have the right to a tax refund?

To register an establishment for personal consumption, is an industrial authorisation required?