Information note on new aid for farmers
Royal Decree-Law 20/2022, of December 27, has approved new extraordinary and temporary aid to cover the price of diesel used as fuel in agriculture (including horticulture, livestock and forestry) aimed at compensating for the possible increase in costs caused by the increase in fuel prices in 2023.
BENEFICIARIES
Beneficiaries of this aid may be persons or entities that are recognized as having the right to a partial refund of the Hydrocarbon Tax contributions paid or borne by the owners of agricultural holdings (includes horticulture, livestock and forestry) on the occasion of diesel acquisitions made during 2022.
The beneficiaries of this aid must comply with all the obligations established in article 52. Ter of the Special Tax Law and its implementing regulations.
AMOUNT OF AID
The aid will be 0.20 euros per liter of diesel purchased in 2022 and intended exclusively for agricultural use for which the beneficiary obtains a refund of the Hydrocarbon Tax payments.
APPLICATION
The aid is requested together with the request for partial refund of the Hydrocarbon Tax for diesel used in agriculture and livestock in 2022.
The application can be submitted from April 1, 2023.
PROCEDURE
For the processing and payment of the aid, the procedure provided for the partial refund of the Hydrocarbon Tax for diesel used in agriculture is applied.
The 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, 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 Navarra.
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 approved in accordance with the rules of the European Temporary Framework Ukraine.
AID FOR FARMERS WHO HAVE BEARED THE SPECIAL TAX OF THE AUTONOMOUS COMMUNITY OF THE CANARY ISLANDS ON FUELS DERIVED FROM PETROLEUM
Persons or entities that are recognized as having the right to a partial refund of the contributions of the Special Tax of the Autonomous Community of the Canary Islands on fuels derived from petroleum may be beneficiaries of this aid.
The processing and payment of the aid corresponding to these beneficiaries corresponds to the Ministry of Agriculture, Fisheries and Food.