Frequently asked questions NEW Help to cover the price of diesel consumed by agricultural producers, article 24 Royal Decree-Law 20/2022
Owners of agricultural holdings (including horticulture, livestock and forestry) with the right to a partial refund of the Hydrocarbon Tax on diesel used in agriculture and livestock, established in article 52, can benefit from this aid. Ter of Law 38/1992, on Special Taxes.
The amount of the aid is 20 euro cents per liter of diesel purchased in 2022, intended exclusively for agricultural use for which the beneficiary obtains the planned refund of the Hydrocarbon Tax.
The aid is requested together with the request for the partial refund of the Hydrocarbon Tax for diesel used in agriculture and livestock in 2022, which can be submitted as of April 1, 2023.
Farmers only have to submit the request for a partial refund of the Hydrocarbon Tax for agricultural diesel, as they have done until now, from April 1, 2023. They do not have to attach any responsible declaration.
Assistance is considered requested with the presentation of the request for partial refund of the Hydrocarbon Tax for agricultural diesel. The only possible procedures in this help are: “Consultation of aid granted” and “Answer request and/or provide documentation”. The aid consultation is available when the refund of the Hydrocarbon Tax for agricultural diesel is processed. Actually, you cannot consult the aid application because there is no application as such, only when the return of Agricultural Diesel for the 2023 financial year is agreed, the "request for this aid" is generated.
Yes. The amount of aid received cannot exceed the maximum amount per beneficiary provided for in accordance with the Decisions of the European Commission approved in accordance with the rules of the Temporary Framework Ukraine, taking into account aid granted to other companies considered to be associated or linked.
The aid management procedure is processed simultaneously and jointly with the procedure established for the partial refund of the Hydrocarbon Tax for diesel used in agriculture and livestock provided for in article 52 Ter of the Special Tax Law and its development regulations.
The aid to agricultural producers with the right to a partial refund of the Hydrocarbon Tax for diesel used in agriculture and livestock is processed by the State Tax Administration Agency, with respect to beneficiaries who have their tax domicile in common territory, and for 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.
The payment of the aid is made by bank transfer to the account to which the payment of the Hydrocarbon Tax refund is ordered provided for in article 52 Ter of the Special Tax Law.
The agricultural producers who benefit from the aid will receive two payments in the designated bank account: one for the refund of the Hydrocarbon Tax for agricultural diesel and another for the aid provided for in article 24 of RD-L 20/2022.
Yes. Farmers and ranchers who are recognized as having the right to a partial refund of the Special Tax of the Autonomous Community of the Canary Islands on Fuels Derived from Petroleum, which is levied on diesel used in their economic activity, can also benefit from this aid.
The amount of the aid is 20 euro cents per liter of diesel purchased in 2022, intended exclusively for agricultural use for which the beneficiary obtains the planned refund of the Tax on Hydrocarbons or the Special Tax of the Autonomous Community of the Canary Islands on Derived Fuels of the oil.
The management of aid in favor of Canarian agricultural producers corresponds to the Ministry of Agriculture, Fisheries and Food.
In this case, the Ministry of Agriculture, Fisheries and Food will publish the list of potential beneficiaries of the aid, which is equivalent to your request and will manage the aid through a single payment, to the account to which payment of the refund is ordered. partial of the Special Tax of the Autonomous Community of the Canary Islands on Fuels Derived from Petroleum.
The amount of aid received cannot exceed the maximum amount per beneficiary provided for in accordance with the Decisions of the European Commission approved in accordance with the rules of the Temporary Framework Ukraine, taking into account aid granted to other companies considered to be associated or linked.
This aid, as it is 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.