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Hydrocarbon Tax

Find out about tax on fuels and combustibles

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Refunds

In addition to the general assumptions of refund regulated in article 10 of the Excise Tax Law for all Special Manufacturing Taxes, the Tax on Hydrocarbons recognizes the right to the refund of the fees paid in the following cases:

  • The use of hydrocarbons for purposes other than fuel or fuel

  • The provisioning of diesel fuel to vessels engaged in navigation other than private recreational vessels, provided that the diesel fuel includes tracers and markers.

  • The use of hydrocarbons in pilot projects for the technological development of less polluting products

  • The return to the factory or tax warehouse of hydrocarbons that have accidentally been mixed with others or contaminated

Furthermore, the regulations recognise two special cases of entitlement to partial refund of the Hydrocarbon Tax:

  • Partial refund for diesel fuel for professional use

  • Partial refund for diesel fuel used in agriculture and livestock farming

You can consult the specific information on these refunds in the specific sections dedicated to them on the Tax Agency website:

Agricultural diesel fuel returns

Professional diesel fuel returns