Frequently asked questions for completing the application for a monthly refund of the bonus on the price of certain energy products
The monthly refund requests are independent of the request for the advance payment processed during the month of April 2022, and the collection of which has been made based on the sales data for the year 2021 declared by each interested party to the Ministry of Ecological Transition and Demographic Challenge.
There is no need to request advances on account again in subsequent months.
No. The advance payment is only planned for the month of April and cannot be requested again in the months of May, June and July.
Yes. Monthly refunds will be made according to the supplies of each product declared in these applications and it will not be a requirement to have previously requested the advance payment.
No. Monthly refunds will be made based on the supply data of the products subject to the bonus, data declared by the applicant in accordance with the sales that each applicant has had in the months of April, May and June 2022, without prejudice to the control actions that the State Tax Administration Agency (AEAT) may carry out and that are necessary for its processing.
Each applicant, whether a 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 surname or company name.
Refunds for April supplies will be submitted between May 1 and 15, inclusive.
Refunds for May supplies must be submitted between June 1 and 15, inclusive.
Refunds for June supplies must be submitted between July 1 and 15, inclusive.
No. Late applications or applications that supplement previous applications will not be accepted.
If there is any error in the data of the product supplies, the erroneous application must be withdrawn and a new application must be submitted, but within the established deadlines (first fifteen calendar days of the month of May, June or July, respectively) and always before said application has been processed.
An option will be available on the electronic site to modify the bank account without having to withdraw the application. The option will remain active until the return of the bonus is agreed.
The name and surname and NIF of the person, as well as their mobile phone number and email address, who will electronically respond to notifications that the National Markets and Competition Commission will subsequently issue to verify the supply data declared in each return request.
These will be the IBAN details of the bank account opened in a credit institution located in Spanish territory.
No transfers of refunds from this bonus will be made to bank accounts opened in banks located outside of Spain.
To speed up 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 decimals.
The amounts will correspond to the supplies of each month prior to the application (April, May or June) in each and every one of the establishments or retail 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 and that has supplied its product to the final consumer with the application of the bonus.
Those owners of service stations who act exclusively as commission agents for oil companies and have received the advance payment during the month of April must contact the AEAT in order to reimburse said undue advance payment.
The holder of the operating rights of retail fuel and fuel supply facilities is the one who must apply the bonus and can request a refund.
In this case, the company that purchases fuel from a third party other than the owner of the service station and sells it using a loyalty card is the one that has to apply the bonus and can request a refund.
All companies that sell AdBlue additive at retail are entitled to receive monthly refunds for the 20 cents per litre 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 speed up the collection of monthly refunds, in addition to submitting the refund request corresponding to each month of supply, they may provide through the electronic headquarters of the AEAT a file in xls format with the data of the supplies made each month and with the breakdown of: establishment, invoice or sales ticket, date, litres and, in the case of an invoice, identification of the recipient with NIF and name and surname or company name.
They can 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:
Answer requests and/or provide documentation
It is important when 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 applications will be carried out by the corresponding Provincial Council or by the AEAT depending on the territory where said retail fuel or fuel supply establishments are located.
Therefore, the owners of several service stations located in different territories must submit monthly refund applications to each of the tax authorities (Forales or AEAT ) competent in each of these territories.
In the case of direct sales, the authority to submit the application and process it falls to the competent Administration based on the location of the establishment from which direct sales are made to final consumers.
In the absence of the above criteria, due to the absence of an installation or establishment, the competent Administration will be the one where the fuel or fuel supplier 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:
Answer requests and/or provide documentation
It is important when 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 comply with the information requests made by the CNMC to verify the data on the volumes of products supplied in the months of April, May and June, to which the bonus has been applied.
In order to expedite the processing of said requests, the transfer of the form data to the CNMC is planned, which will be used exclusively within the scope of the powers that Royal Decree Law 6/2022 grants to said public body.