II. Excise Duties Refund of professional diesel.
General Details
Denomination
II. Excise Duties Refund of professional diesel.
Procedure type
Taxation
Subject
Taxes
Purpose
Application for partial refund of the Special Tax on Hydrocarbons, for diesel supplies made to authorized vehicles in professional diesel consumption facilities or to authorized vehicles in retail sales facilities, by means of professional diesel cards.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Occupational diesel. Self-consumption facilities. Presentation of supply relations.
Phases of the procedure/service
Start. Use of professional diesel card for payment of supplies from retail facilities. Telematic Transmission of Supplies by Card Issuing Entities and Self-Consumption Facilities (Model “professional diesel fuel”). Facilities for own consumption. Presentation of supply relations)
Procedure: By Managing Office II. Excise Duties
Termination. Resolution by Managing Office of II. Excise Duties
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Ley 38/1992, de 28 de diciembre,de Impuestos Especiales. Artículo 52 bis. (BOE 29-diciembre-1992)
Normativa de tramitación
Orden HFP/941/2022, de 3 de octubre,por la que se establece el procedimiento para la devolución parcial del Impuesto sobre Hidrocarburos por el gasóleo de uso profesional y por la que se modifica la Orden EHA/993/2010, de 21 de abril, por la que se establece el procedimiento para la devolución parcial de las cuotas del Impuesto sobre Hidrocarburos soportadas por los agricultores y ganaderos (BOE 5 - octubre - 2022)
Normativa que aprueba la inclusión del procedimiento o servicio en el registro
Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria,por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-12-2009)