Frequently asked questions for completing the request for monthly refund of the price bonus for certain energy products
The monthly refund requests are independent of the request for the advance payment on account processed during the month of April 2022, and whose collection has been made based on the sales data for the year 2021 declared by each interested party to the Ministry of Ecological Transition and Challenge. Demographic.
There is no need to request advance payments again in subsequent months.
No. The advance payment is only scheduled for the month of April and cannot be requested again in the months of May, June and July.
Yes. Monthly returns will be made according to the supplies of each product declared in these requests and it will not be a requirement to have previously requested the advance payment.
No. Monthly returns will be made based on the supply data of the products subject to the bonus, data declared by the applicant according to the sales that each applicant has had in the months of April, May and June 2022, without prejudice to the actions of control that the State Tax Administration Agency (AEAT) can carry out and that are necessary for its processing.
Each applicant, natural or legal person, regardless of the number of service stations or direct sales facilities they own, must submit a single monthly application, with their NIF , name and last name or name of the company.
The refund for April supplies will be presented between May 1 and 15, both inclusive.
The refund for May supplies will be presented between June 1 and 15, both inclusive.
The refund for June supplies will be presented between July 1 and 15, both inclusive.
No. Late applications or applications complementary to previous ones will not be accepted.
If there is any error in the product supply data, the erroneous request must be withdrawn and a new request must be submitted again, but within the established deadlines (first fifteen calendar days of the month of May, June or July, respectively). ) and always before said request has been processed.
There will be an option in the electronic office to modify the bank account without having to withdraw the request. The option will remain active until the return of the bonus is agreed.
The name and surname and NIF of the person, in addition to their mobile phone number and email, who will respond electronically to the notifications that will subsequently be made by the National Markets and Competition Commission for verification. of the supplies data declared in each return request.
They will be the IBAN data of the bank account opened in a credit establishment located in Spanish territory.
Refund transfers of this bonus will not be made to bank accounts opened in banks located outside of Spain.
To expedite and avoid delays in the collection of this refund, it is important to verify that the bank details detailed in each request are correct.
They will be each of the products included in article 15.3 of Royal Decree-Law 6/2022 indicating the quantity of each product in liters or kilograms (for CNG and LNG ) with two decimal places.
The quantities will be those corresponding to the supplies of each month prior to the application (April, May or June) in each and every one of the retail establishments or facilities owned by the applicant.
In these cases, the collaborator in the management of the bonus that can request the refund is the oil company that owns the product that has supplied product of its property to the final consumer with the application of the bonus.
Those owners of service stations who act exclusively as commission agents for the oil companies and have received the advance payment during the month of April, must contact the AEAT in order to repay said undue advance payment. .
The owner of the exploitation rights of the retail fuel and fuel supply facilities is the one who has to apply the bonus and can request a refund.
In this case, the company that acquires the fuel from a third party other than the owner of the service station and that sells it using a loyalty card is the one who has to apply the bonus and can request a refund.
All companies that carry out retail sales of the AdBlue additive have the right to receive monthly returns for the bonuses of 20 cents per liter of product that they apply as a discount on their supplies during the months of April, May and June.
In the case of companies that sell AdBlue as the only subsidized product, in order to expedite the collection of monthly returns, in addition to submitting the return request corresponding to each month of supply, they may contribute through the electronic headquarters of the AEAT a file in xls format with the data on the supplies made each month and with the breakdown of: establishment, invoice or sales receipt, date, liters and, in the case of invoice, identification of the recipient with NIF and name and surname or company name.
They may do so, at the electronic headquarters of the AEAT , in the specific section of Extraordinary and temporary bonus on the final price of certain energy products, in the Management section and within it in the field:
Respond to requirements and/or provide documentation
It is important at the time of answering and/or providing documentation, the need to associate the CSV (secure verification code) of the corresponding monthly refund request.
In the case of service stations, the processing of monthly refund requests will be carried out by the corresponding Provincial Council or by the AEAT depending on the territory where said fuel or fuel supply establishments are located. retail.
Therefore, the owners of several service stations located in different territories must submit monthly refund requests to each of the tax administrations (Foral or AEAT ) competent in each of those territories. .
In the case of direct sales, the power to submit the application and its processing corresponds to the competent Administration based on the location of the establishment from which direct sales to final consumers are made.
In the absence of the previous criteria, because there is no installation or establishment, the competent Administration will be the one where the supplier of the fuel or fuel has its tax residence.
In the electronic headquarters of the AEAT , in the specific section of Extraordinary and temporary bonus on the final price of certain energy products, in the Management section and within it in the field:
Respond to requirements and/or provide documentation
It is important at the time of answering and/or providing documentation, the need to associate the CSV (secure verification code) of the corresponding monthly refund request.
Yes. Based on the provisions of Royal Decree-Law 6/2022, all collaborators in the management of the bonus must attend to the information requirements made by CNMC for verification of the data of volumes of products supplied in the months of April, May and June, to which the bonus has been applied.
In order to speed up the processing of these requirements, the transfer of the form data to the CNMC is planned, which will be used exclusively within the scope of the powers granted by Royal Decree Law 6/2022. to said public body.