Refund procedure
Find out about the stages and conditions of the refund procedure.
The procedure to request and obtain the refund of the Hydrocarbon Tax for the use of professional diesel 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 you, 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:
- Registration and Member State of registration.
- Start date of the activity.
- Maximum authorized weight.
- In the case of vehicles with Spanish registration, number of the goods or passenger transport card (transport license), granted by the Ministry of Transport, Mobility and Urban Agenda, or of the municipal taxi license and municipality to which the same corresponds.
- For vehicles registered in the rest of the European Union, the number of the administrative authorization for the exercise of the transport activity and the body issuing the authorization, if the regulations of your state of residence require it.
2. Payment of diesel and requesting the refund
In the case of diesel supplies in retail facilities, payment for the supplied diesel 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 issuing entities of the professional diesel cards will send to the Tax Agency the information on the supplies of professional diesel made in retail facilities and paid for with the cards of which they are issuers, within a period of one week from when these They were made.
In the case of diesel supplies in installations for own consumption, the owners of these installations must register in the Territorial Registry, have a computerized accounting system integrated with the dispensing devices and present a relationship with the professional diesel supplies made to vehicles. authorized by the owner of the installation, within a period of 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 the card issuing entities and the holders of own consumption facilities, the Tax Agency will agree, where appropriate, to refund 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.