Refund procedure

The procedure for requesting and obtaining the refund of the Hydrocarbons Tax for the use of professional diesel is set out in Order HFP/941/2022 of 3 October.

This procedure is summarised below:

1. Registration in the register of beneficiaries and vehicles

If you are the holder of a vehicle with the right to this refund, you must register in the census of beneficiaries of refunds for professional diesel and vehicles owned by them, prior to the consumption of professional diesel.

Registration is carried out by filling in the application form available at the e-Office of the Tax Agency, in which you must provide the following details:

• Tax identification number (NIF) and name or corporate name and tax address of the applicant.
• Description of the applicant's economic activity and the start date of that activity.
• Bank account code, IBAN format and, if applicable, SWIFT code, to which transfers of refunds will be made.
• E-mail address of the applicant.
• If acting by a representative, Tax ID and the name or corporate name of the applicant's tax representative.
• The following data, for each of the vehicles in which professional diesel is consumed:
  1. Registration number and Member State of registration.
  2. Start date of the activity.
  3. Maximum authorised weight.
  4. In the case of Spanish vehicle registration, number of the freight or passenger transport card (transport licence), granted by the Ministry of Transport, Mobility and the Urban Agenda, or the municipal taxi licence and municipality to which it corresponds.
  5. In vehicles registered in the rest of the European Union, the number of the administrative authorisation for the exercise of the transport activity and issuing body of the authorisation, if the regulations of their state of residence require it.

2. Payment of diesel and requesting the refund

In the case of supplies of diesel at retail facilities, the diesel supplied with professional diesel cards must be paid.

The use of said cards by beneficiaries is considered a tax declaration through which the refund is being requested.

The companies issuing the professional diesel cards will send the Tax Agency information on the supplies of professional diesel made in retail sales facilities and paid with the cards from which they are issued within one week from the date they were made.

In the case of diesel supplies in own consumption facilities, the owners of these facilities must register in the Territorial Register, have an accounting computer system integrated with the ticket machines and present a relationship with the supplies of professional diesel made to the authorised vehicles of the holder of the installation, within one week of the end of each calendar month.

3. Processing of refund applications and payment agreements

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