FAQs
This aid may benefit owners of vehicles registered in Spain who are entitled to a partial refund of the Hydrocarbons Tax for professional diesel fuel, as provided for in Article 52 bis of Law 38/1992, on Special Taxes:
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Motor vehicles or combinations of coupled vehicles intended exclusively for the transport of goods by road, for hire or for own account, and with a maximum authorized weight equal to or greater than 7.5 tons.
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Motor vehicles intended for the transport of passengers, whether regular or occasional, included in categories M2 or M3 as established in Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers.
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Taxis used for public passenger transport services with municipal licences and equipped with a taximeter.
This aid can be accessed by the owners of vehicles who are entitled to a partial refund of the Hydrocarbons Tax provided for in article 52 bis of Law 38/1992, on Special Taxes.
This regulation establishes that the transport of goods may be on behalf of others or on one's own account, with no restrictions on whether the transport is public or private.
Consequently, there are no restrictions on the receipt of aid depending on whether the transport is public or private.
The direct transport aid provided for in article 58 of Royal Decree-Law 7/2026 is incompatible with the aid for beneficiaries of the refund of the Hydrocarbons Tax for professional diesel regulated in article 55 of this Royal Decree-Law.
The transport company can only request the direct aid established in article 58 with respect to vehicles owned by it that cannot benefit from the partial refund of the Hydrocarbons Tax for diesel fuel for professional use.
Vehicle owners in the Canary Islands, Ceuta and Melilla, as they are not entitled to a partial refund of the Hydrocarbons Tax for diesel fuel used professionally, are also not entitled to this aid, although they may request, if applicable, the direct aid provided for in Article 58 of Royal Decree-Law 7/2026.
The amount of aid is 20 euro cents per liter of diesel purchased between March 22 and June 30, 2026.
The aid is conditional on payment for diesel purchased at retail outlets being made using professional diesel cards.
The use of professional diesel cards as a specific means of payment is considered a request for aid. The entities issuing the professional diesel cards will send the Tax Agency the information corresponding to the supplies of professional diesel paid for through them.
At the end of each calendar month, the Tax Agency will process the corresponding aid.
Therefore, to apply for the aid, the payment for diesel must be made using the professional diesel cards, and it is not necessary to submit any additional application to the Tax Agency.
The aid is processed jointly with applications for refund of the Hydrocarbons Tax for diesel fuel for professional use.
The aid payment will be made by bank transfer to the account indicated by the beneficiary when registering in the Census of beneficiaries of Professional Diesel.
The Tax Agency will process the applications for refund of the Hydrocarbons Tax and the payment of the aid jointly.
The aid is processed by the State Tax Administration Agency, with respect to 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.
This aid, being managed by the State Tax Administration Agency, must be reported in Form 347 of the annual declaration of operations with third parties, indicating the State Tax Administration Agency with NIF Q2826000H as the paying entity.