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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

Electronic processing

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)