Refund procedure

The procedure for requesting and obtaining a refund of the Hydrocarbon Tax for the use of professional diesel fuel is established in Order HFP/941/2022, of October 3.

This procedure is summarised below:

1. Registration in the register of beneficiaries and vehicles

If you are the owner of a vehicle entitled to this refund, you must register in the census of beneficiaries of refunds for professional diesel and vehicles owned by them, prior to consuming 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 company 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, where applicable, SWIFT code to which refund transfers will be made.
• E-mail address of the applicant.
• If acting through a representative, NIF and name or company name of the applicant's tax representative.
• The following data, for each of the vehicles in which professional diesel is consumed:
  1. Registration and Member State of registration.
  2. Start date of the activity.
  3. Maximum authorized weight.
  4. In the case of vehicles with Spanish registration, the number of the transport card for goods or passengers (transport license), granted by the Ministry of Transport, Mobility and Urban Agenda, or the municipal taxi license and municipality to which it corresponds.
  5. For vehicles registered in the rest of the European Union, the number of the administrative authorisation for carrying out transport activities and the body issuing the authorisation, if required by the regulations of your state of residence.

2. Payment of diesel and requesting the refund

In the case of diesel supplies in retail sales facilities, payment for the diesel supplied must be made with professional diesel cards.

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

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

In the case of diesel supplies in facilities for self-consumption, the owners of these facilities must register in the Territorial Registry, have an accounting computer system integrated with the vending machines and submit a list of professional diesel supplies made to the authorized vehicles of the owner of the facility, within one week from the end of each calendar month.

3. Processing of refund applications and payment agreements

At the end of each calendar month and based on the information on professional diesel supplies sent by card issuing entities and owners of self-consumption facilities, the Tax Agency will agree, where appropriate, to the refund 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.