Aid to cover the price of diesel consumed by beneficiaries of the refund for Professional Diesel (Royal Decree-Law 18/2026 of June 29)

Denomination

Aid to cover the price of diesel consumed by beneficiaries of the refund for Professional Diesel (Royal Decree-Law 18/2026 of June 29)

Procedure type

Taxation

Subject

Taxes

Purpose

New extraordinary and temporary aid to cover the price of diesel consumed by holders entitled to a partial refund of the Hydrocarbons Tax to combat the energy crisis resulting from the armed conflict in the Middle East

Responsible body

State Revenue Office

Startup method

interested

Applicant: Citizen - Company

Place for presentation

Electronic headquarters of the State Tax Administration Agency

Procedure/Service Phases

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

Decision-making body

State Revenue Office

Resources

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.

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.

Identification system

Electronic ID card, Electronic certificate, Cl@ve PIN

Level of interactivity

Level 4: Electronic processing