Aid to cover the price of diesel consumed by beneficiaries of the refund for Professional Diesel (Royal Decree-Law 7/2026 of March 20)

Denomination

Aid to cover the price of diesel consumed by beneficiaries of the refund for Professional Diesel (Royal Decree-Law 7/2026 of March 20)

Procedure type

Taxation

Subject

Taxes

Purpose

New extraordinary and temporary aid to cover the price of diesel consumed by holders who are entitled to a partial refund of the Hydrocarbons Tax.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics, at the Tax Agency's electronic headquarters.

Phases of the procedure/service

Start: The use of professional diesel cards as a specific means of payment for the purchase of diesel will be considered an application for aid.

Procedure: The procedure for the management and payment of the aid will be the one provided for in article 52 bis of Law 38/1992, of December 28, and in its implementing regulations. For these purposes, the aid management procedure will be processed simultaneously and jointly with the procedure processed for the partial refund of the Hydrocarbons Tax for diesel fuel for professional use. At the end of each calendar month, the competent Administration will calculate the amount of the aid and, where appropriate, agree to its payment.

End: Payment will be made by bank transfer to the account indicated by the beneficiary in the application for registration in the Census of beneficiaries of refunds for professional diesel and vehicles owned by them. If six months have elapsed since the end of the calendar month in which the diesel fuel purchases were made without the concession and payment having been made, the application may be considered rejected.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: within a period of one month, optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: within one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing