Aid to cover the price of diesel consumed by agricultural producers (Royal Decree-Law 7/2026 of March 20)

Denomination

Aid to cover the price of diesel consumed by agricultural producers (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 agricultural producers.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics, at the Electronic Headquarters of the State Tax Administration Agency.

Phases of the procedure/service

Start: The aid will be considered requested with the presentation of the application for refund of the Hydrocarbons Tax for diesel used in agriculture and livestock farming in accordance with the provisions of Order EHA/993/2010, of April 21, from April 1, 2026.

Procedure: It will be processed simultaneously and jointly with the procedure processed for the partial refund of the Hydrocarbons Tax for diesel used in agriculture and livestock provided for in article 52 ter of Law 38/1992, of December 28, and its implementing regulations, except with regard to aid intended for applicants for the partial refund of the Special Tax of the Autonomous Community of the Canary Islands on Petroleum-Derived Fuels.

End: The aid payment will be made by bank transfer to the account to which the payment of the refund of the Hydrocarbons Tax is ordered or, where applicable, in a single payment, to the account to which the payment of the partial refund of the Special Tax of the Autonomous Community of the Canary Islands on Petroleum-Derived Fuels is ordered. If six months have passed since the end of the application submission period without the grant 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