Hydrocarbon Tax
Find out about tax on fuels and combustibles
Refunds
In addition to the general refund assumptions regulated in article 10 of the Special Tax Law for all Special Manufacturing Taxes, the Hydrocarbon Tax recognizes the right to refund the contributions paid in the following cases:
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The use of hydrocarbons for uses other than fuel or fuel
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Supplying diesel fuel to vessels that carry out navigation other than private recreational navigation, provided that it is a diesel fuel that incorporates tracers and markers.
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The use of hydrocarbons in pilot projects for the technological development of less polluting products
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The return to the factory or fiscal warehouse of hydrocarbons that have accidentally been mixed with others or contaminated
On the other hand, the regulations recognize two special cases of right to partial refund of the Hydrocarbon Tax:
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Partial refund for diesel for professional use
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The partial refund for diesel used in agriculture and livestock
You can consult the specific information on these refunds in the specific sections dedicated to them on the Tax Agency website: