Information note on new aid for farmers

Royal Decree-Law 20/2022, of December 27, has approved a new extraordinary and temporary aid to cover the price of diesel used as fuel in agriculture (including horticulture, livestock and forestry) aimed at offsetting the possible increase in costs caused by the increase in fuel prices in 2023.

BENEFICIARIES

Beneficiaries of this aid may be those persons or entities who are recognized as having the right to a partial refund of the Hydrocarbon Tax quotas paid or borne by the owners of agricultural holdings (including horticulture, livestock and forestry) on the occasion of diesel purchases made during 2022.

Beneficiaries of this aid must comply with all the obligations established in Article 52. Third of the Excise Tax Law and its implementing regulations.

AMOUNT OF AID

The aid will be 0.20 euros per litre of diesel purchased in 2022 and intended exclusively for agricultural use for which the beneficiary obtains a refund of the Hydrocarbon Tax quotas.

APPLICATION

The aid is requested jointly with the application for partial refund of the Hydrocarbon Tax for diesel used in agriculture and livestock in 2022.

Applications may be submitted from 1 April 2023.

PROCEDURE

For the processing and payment of the aid, the procedure provided for the partial refund of the Hydrocarbon Tax on diesel used in agriculture is applied.

Payment of the aid is made by bank transfer to the account to which the payment of the Hydrocarbon Tax refund is ordered. 

COMPETENT ADMINISTRATION

The aid will be 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. 

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. 

AID FOR FARMERS WHO HAVE PAID THE SPECIAL TAX OF THE AUTONOMOUS COMMUNITY OF THE CANARY ISLANDS ON PETROLEUM-DERIVED FUELS

The beneficiaries of this aid may be those persons or entities 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.

The processing and payment of the aid corresponding to these beneficiaries is the responsibility of the Ministry of Agriculture, Fisheries and Food.