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Frequently asked questions FOURTH direct aid for transport, Royal Decree-Law 5/2023 of June 28 (non-beneficiaries of professional diesel return)

Self-employed workers and companies with their own legal personality legally constituted in Spain may apply for aid if, as of June 30, 2023:

  1. They are registered in the Registry of Transport Companies and Activities as holders of a transport authorisation of any of the classes VDE , VT , VTC , VSE , MDLE and MDPE
  2. Have at your disposal a license issued in Ceuta and Melilla for taxi vehicles.

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.

The aid is distributed among the following transport activities:

  1. Transportation by taxi (Code CNAE 4932).
  2. Types of land passenger transport nec (CNAE code 4939).
  3. Transport of goods by road (CNAE code 4941).
  4. Moving services (CNAE code 4942).
  5. Medical transport service for people (CNAE code 8690).
  6. Urban and suburban land passenger transport (CNAE code 4931).

The individual amount is determined, within each activity, based on the number and type of vehicle operated by each beneficiary.

Below are the types of vehicles and the amount of aid set for each of them:

  • Heavy goods. Truck. MDPE with MMA ≥7.5 t and type of fuel LPG , CNG or LNG . Aid set at 1,845 euros
  • Heavy goods. MDPE with MMA ≥7.5 t, diesel fuel type and domiciled in the Canary Islands, Ceuta or Melilla. Fixed help: 1,350 euros.
  • Heavy goods. Truck.  MDPE with MMA <7.5 t. Fixed help: 500 euros.
  • Light goods. Van. MDLE . Fixed help: 225 euros.
  • Ambulance VSE . Fixed help: 225 euros.
  • Taxis. VT with fuel type LPG, CNG or LNG. Fixed help: 205 euros.
  • 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. Fixed help: 150 euros.
  • Rental vehicle with driver. VTC. Fixed help: 150 euros.
  • Bus. VDE and fuel type LPG, CNG or LNG. Fixed help: 1,025 euros.
  • Bus. VDE and type of fuel diesel and domiciled in the Canary Islands, Ceuta or Melilla. Fixed help: 750 euros.
  • Urban bus according to the classification by criteria of use of the General Vehicle Regulations and type of fuel LPG, CNG or LNG. Fixed help: 1,025 euros.

City bus in accordance with the classification by criteria of use of the General Vehicle Regulations, diesel fuel type and domiciled in the Canary Islands, Ceuta or Melilla. Fixed help: 750 euros.

This aid is incompatible with the new 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.

If you are the owner of vehicles that are entitled to the aid regulated in article 34 of Royal Decree-Law 20/2022 (beneficiaries of professional diesel), you are not entitled, with respect to said vehicles, to the direct aid provided for in article 156 of RDL 5/2023.

However, if you are also the owner of other vehicles, you may apply for the direct aid established in article 156 of RDL 5/2023, with respect to the vehicles in your ownership that cannot benefit from the aid provided for in article 34 of Royal Decree-Law 20/2022.

Yes.

The amount of aid received cannot exceed the maximum gross amount, before taxes and other withholdings, of EUR 2,000,000 per company or self-employed person, in accordance with European Commission Decision SA.102771 (2022/N) approved in accordance with the Temporary National Framework on aid measures to support the economy following Russia's invasion of Ukraine.

Excluded are individuals or companies affected by sanctions imposed by the European Union following Russia's invasion of Ukraine.

This restriction extends to companies controlled by persons, entities and bodies affected by sanctions that the European Union may have imposed following Russia's invasion of Ukraine and to companies that are active in sectors affected by sanctions that the European Union may have imposed following Russia's invasion of Ukraine, insofar as the aid undermines the objectives of the relevant sanctions.

Aid may be requested electronically through the Electronic Office of the Tax Administration, using the form that will be enabled for this purpose, when the period for submitting the aid application begins.

Applications may be submitted between 18 September and 31 October 2023.

If you have submitted the application and wish to correct any information entered in it or attach documentation to your application, you can do so in two alternative ways:

  1. If the deadline for submitting the aid has not ended, that is, before October 31, 2023, you can access your application on the Electronic Office of the Tax Agency, withdraw it and submit a new application attaching, where appropriate, the documentation to be attached.
  2. Alternatively, you can contact the Special Tax Management Office corresponding to your tax domicile, inform them of any necessary corrections and submit the supporting documentation to be attached.

Applicants for this direct aid must declare all other aid received under the Ukraine Temporary Framework, including the amount received for aid to transport companies for vehicles eligible for the refund of the Hydrocarbon Tax on professional diesel fuel.

The aid will be paid by bank transfer to the bank account indicated in the application.

Yes, self-driving taxi vehicles, VT , that have, as of June 30, 2023, a taxi vehicle license issued in Ceuta and Melilla may apply for this aid.

Beneficiaries of this aid whose tax domicile is in the Basque Country or Navarre must apply for it from the corresponding Provincial Administration.

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.