FAQs

This aid may benefit owners of agricultural holdings (including horticulture, livestock and forestry) who are entitled to a partial refund of the Hydrocarbons Tax for diesel used in agriculture and livestock, as established in Article 52. Third of Law 38/1992, on Special Taxes.

The amount of aid is 20 euro cents per liter of diesel purchased between March 22 and June 30, 2026, intended exclusively for agricultural use.

For the calculation of the aid, the diesel fuel acquired for agricultural use in the year 2025 will be considered, for which the beneficiary obtains the refund of the Hydrocarbons Tax quotas provided for in article 52 Ter of the Law of Special Taxes, and each of the days of the calendar year in which the activity has been carried out will be imputed in equal parts.

The aid is requested jointly with the application for partial refund of the Hydrocarbons Tax for diesel used in agriculture and livestock farming in 2025, which can be submitted from April 1, 2026.

The procedure for managing the aid is processed simultaneously and jointly with the procedure established for the partial refund of the Hydrocarbon Tax on diesel used in agriculture and livestock farming provided for in article 52 Ter of the Special Taxes Law and its implementing regulations.

Aid to agricultural producers entitled to a partial refund of the Hydrocarbon Tax on diesel used in agriculture and livestock is processed by the State Tax Administration Agency, for beneficiaries who have their tax domicile in common territory, and by the corresponding Foral Administration, in the case of beneficiaries whose tax domicile is located in the territory of the Autonomous Community of the Basque Country or the Foral Community of Navarre.

Payment of the aid is made by bank transfer to the account to which the payment of the refund of the Hydrocarbon Tax provided for in article 52 Ter of the Law on Special Taxes is ordered.

Agricultural producers who benefit from the aid will receive two payments in the designated bank account: one for the refund of the Hydrocarbons Tax for agricultural diesel and another for the aid provided for in article 46 of Royal Decree-Law 7/2026, of March 20.

Yes. Farmers and ranchers who are recognized as having the right to a partial refund of the Special Tax of the Autonomous Community of the Canary Islands on Petroleum Derived Fuels, which taxes the diesel used in their economic activity, can also benefit from this aid.

The amount of aid is 20 euro cents per liter of diesel intended exclusively for agricultural use from March 22 to June 30, 2026.

For the calculation of the aid, the diesel fuel acquired for agricultural use in the year 2025 will be considered, for which the beneficiary obtains the refund of the quotas for which the beneficiary obtains the expected refund of the Hydrocarbons Tax or the Special Tax of the Autonomous Community of the Canary Islands on Petroleum-Derived Fuels, and each of the days of the calendar year in which the activity has been carried out will be imputed in equal parts.

The management of aid for agricultural producers in the Canary Islands falls under the responsibility of the Ministry of Agriculture, Fisheries and Food.

In this case, the Ministry of Agriculture, Fisheries and Food will publish the list of potential beneficiaries of the aid, which is equivalent to their application, and will manage the aid through a single payment, to the account to which the payment of the partial refund of the Special Tax of the Autonomous Community of the Canary Islands on Petroleum Derived Fuels is ordered.