Period of the tax return

As a general rule, the settlement period is quarterly. It will be monthly for those registered in the monthly refund register, large companies (previous year turnover exceeding €6,010,121), and those applying the special regime for group entities and the holders of tax warehouses for gasoline, diesel or biofuels included in the scope of the Hydrocarbon Tax, as well as business owners or professionals who extract these products from tax warehouses.