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II.- Excise Duties Return of professional diesel.

General data


II.- Excise Duties Return of professional diesel.

Type of procedure





Application for a partial refund of the Special Tax on Hydrocarbons, for supplies of diesel oil made to authorised vehicles in facilities for own consumption of professional diesel oil or to authorised vehicles in retail sales facilities, by means of professional diesel oil cards.

Responsible body

Tax Agency

General information on the procedure

Start-up method


Applicant:Citizen - Company

Place of presentation



Professional diesel.Installations for own consumption.Presentation of supply relationships.

Phases of the procedure/service

Home.Use of professional diesel card for payment in supplies from retail outlets.Telematic transmission of supplies by card-issuing entities and own consumption facilities ("professional diesel" model). Own consumption facilities.Presentation of supply relationships)

Processing.By Management Office of II. Excise Duties

Termination.Resolution by Management Office of II. Excise Duties


Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency


Replenishment:Deadline: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:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing


Basic Regulations