Informative note on the FOURTH aid for road transport companies that are not entitled to a partial refund of the Hydrocarbon Tax on diesel for professional use. Royal Decree-Law 5/2023
Royal Decree-Law 5/2023, of June 28, has approved a new extraordinary and temporary aid to cover the price of certain energy products for road transport companies that do not benefit from the partial refund of the Hydrocarbon Tax on diesel for professional use.
BENEFICIARIES
Self-employed workers and companies with legal personality legally constituted in Spain that, on June 30, 2023 (date of entry into force of Royal Decree-Law 5/2023) may be beneficiaries of this aid:
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They hold a transport authorisation of any of the VDE, VT, VTC, VSE, MDLE and MDPE classes, taking into account the number and type of vehicles assigned to the authorisation and are registered in the Register of Transport Companies and Activities.
For these purposes, the Tax Agency will consider the holders who, as of June 30, 2023, were registered in the Registry of Transport Companies and Activities, and have been sent by the Ministry of Transport, Mobility and Urban Agenda with information on the carrier's NIF, type of license held, and number of vehicles and classification.
The link to the Register of Transport Companies and Activities is provided, where the valid enabling titles (authorisations for the exercise of the activity, community licences, professional competence, safety advisors and driver qualifications) can be compared, as well as the vehicles registered therein, in the terms established in article 53 of Law 16/1987, of July 30, on the Regulation of Land Transport.
https://www.mitma.gob.es/transporte-terrestre/servicios-al- transportista/consulta-al-registro-de-empresas-y-actividades-de-transporte
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Have at your disposal a license issued in Ceuta and Melilla for taxi vehicles.
The requirement to hold a VT license is considered fulfilled with the license issued in Ceuta and Melilla for taxi vehicles as long as it is in force as of June 30, 2023.
For these purposes, the Tax Agency will consider the owners who, as of June 30, 2023, have a tourist taxi vehicle authorization in the cities of Ceuta and Melilla, and have been referred by the Ministry of Transport, Mobility and Urban Agenda.
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They are owners of urban buses in accordance with the classification by usage criteria of the General Vehicle Regulations and who, as of June 30, 2023, are registered in the Vehicle Registry of the Central Traffic Headquarters.
For these purposes, the Tax Agency will consider the owners of urban buses in accordance with the classification by usage criteria of the General Vehicle Regulations that are registered in the Vehicle Registry of the Central Traffic Headquarters as of June 30, 2023 and have been referred by the Ministry of Transport, Mobility and Urban Agenda.
Beneficiaries must carry out an activity that falls within the following CNAE codes:
| CNAE code | Activity: A) TRANSPORTATION |
|---|---|
| 4932 | Transportation by taxi |
| 4939 | Types of land passenger transport nec |
| 4941 | Goods transport by road |
| 4942 | Removals services |
| 8690 | Medical transport service for people |
| 4931 | Urban and suburban land passenger transport |
Aid cannot in any way benefit individuals or companies affected by sanctions imposed by the European Union following Russia's invasion of Ukraine.
AMOUNT OF AID
The individual amount of the aid is determined according to the number and type of vehicle operated by each beneficiary that is not eligible to benefit from the partial refund of the Hydrocarbon Tax on diesel for professional use, according to the following table:
| Vehicle | Amount (euros) |
|---|---|
| Heavy goods. Truck. MDPE with MMA ≥7.5 t and fuel type LPG, CNG or LNG | 1,845 |
| Heavy goods. MDPE with MMA ≥7.5 t, diesel fuel type and domiciled in the Canary Islands, Ceuta or Melilla | 1,350 |
| Heavy goods. Truck. MDPE with MMA <7.5 t | 500 |
| Light goods. Van. MDLE | 225 |
| VSE Ambulance | 225 |
| Taxis. VT. with fuel type LPG, CNG or LNG. | 205 |
| Taxis. VT with gasoline fuel type. VT with diesel fuel type and domiciled in the Canary Islands or taxis domiciled in Ceuta or Melilla or without a taximeter | 150 |
| Rental vehicle with driver. VTC | 150 |
| Bus. VDE and type of fuel LPG, CNG or LNG | 1,025 |
| Bus. VDE and type of diesel fuel and domiciled in the Canary Islands, Ceuta or Melilla | 750 |
| Urban bus according to the classification by criteria of use of the General Vehicle Regulations and type of fuel LPG, CNG or LNG | 1,025 |
| Urban bus according to the classification by criteria of use of the General Vehicle Regulations, diesel fuel type and domiciled in the Canary Islands, Ceuta or Melilla | 750 |
This aid is incompatible with the aid for beneficiaries of the Hydrocarbon Tax refund for professional diesel fuel, so the aid will not apply to vehicles that are entitled to the aforementioned refund.
PROCEDURE
Beneficiaries must apply for the aid electronically through the Electronic Office of the competent Tax Agency, using the form provided for this purpose.
Applicants must attach to their application:
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A declaration of responsibility expressly stating that the applicant company has been financially affected by the consequences of the invasion of Ukraine.
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A written declaration of any other aid received by Ukraine under the European Temporary Framework or the National Temporary Framework approved by the European Commission.
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A written statement identifying the companies with which they are linked and associated.
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In addition, applicants must submit a declaration of responsibility to the State Tax Administration Agency when they exceed the maximum amount permitted under the European Temporary Framework for Ukraine or the National Temporary Framework.
The aforementioned declarations of responsibility must be submitted, together with the application, using a file in csv format, adjusted to the model provided on the electronic headquarters of the Tax Agency.
The application may be submitted during the period between September 18 and October 31, 2023.
COMPETENT ADMINISTRATION
The aid will be processed by the State Tax Administration Agency, in the case of beneficiaries with tax domicile in the common territory, and the corresponding Provincial Administration, in the case of beneficiaries with tax domicile in the territory of the Autonomous Community of the Basque Country or the Foral Community of Navarre.
Within the scope of the State Tax Administration Agency, these aids will be processed by the services of the Regional Customs and Excise Departments of the Special Delegations of the Tax Agency.
LIMIT OF AID
The amount of aid received may not exceed the maximum amount per beneficiary provided for aid for limited amounts of aid, in accordance with the relevant Decisions adopted in accordance with the rules of the European Temporary Framework Ukraine.