Frequently asked questions NEW Direct aid for transport article 38 RDL20/2022 (non-beneficiaries of professional diesel return)
Self-employed workers and companies with their own legal personality legally incorporated in Spain that, as of December 28, 2022, may apply for aid:
- They are registered in the Registry of Transport Companies and Activities as holders of a transport authorization of any of the classes VDE, VT, VTC, VSE, MDLE and MDPE
- 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 use criteria of the General Vehicle Regulations and as of December 28, 2022, they are registered in the Vehicle Registry of the Central Traffic Headquarters.
The aid is distributed among the following transport activities:
- Transportation by taxi (CNAE Code 4932).
- Types of land passenger transport nec (CNAE Code 4939).
- Transport of goods by road (CNAE Code 4941).
- Moving services (CNAE Code 4942).
- Medical transportation service for people (CNAE Code 8690).
- Urban and suburban land passenger transportation (CNAE Code 4931).
The individual amount is determined, within each activity, based on the number and type of vehicle operated by each beneficiary.
The types of vehicles and the amount of aid set for each of them are detailed below:
- Heavy goods. Truck. MDPE with MMA ≥7.5 t and type of fuel LPG , CNG or LNG . Aid set at 3,690 euros
- Heavy goods. MDPE with MMA ≥7.5 t, type of diesel fuel and domiciled in the Canary Islands, Ceuta or Melilla. Aid set at 2,700 euros.
- Heavy goods. Truck. MDPE with MMA <7.5 t. Aid set at 1,000 euros.
- Light goods. Van. MDLE . Aid set at 450 euros.
- Ambulance VSE . Aid set at 450 euros.
- Taxis. VT with fuel type LPG , CNG or LNG . Aid set at 410 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 device. Aid set at 300 euros.
- Rental vehicle with driver. VTC . Aid set at 300 euros.
- Bus. VDE and type of fuel LPG, CNG or LNG . Aid set at 2,050 euros.
- Bus. VDE and type of fuel diesel and domiciled in the Canary Islands, Ceuta or Melilla. Aid set at 1,500 euros.
- City bus in accordance with the classification by use criteria of the General Vehicle Regulations and fuel type LPG, CNG or LNG. Aid set at 2,050 euros.
- City bus in accordance with the classification by use criteria of the General Vehicle Regulations, type of diesel fuel and domiciled in the Canary Islands, Ceuta or Melilla. Aid set at 1,500 euros.
This aid is incompatible with the new aid for beneficiaries of the Hydrocarbon Tax refund for professional diesel, so the aid will not be applied 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 (beneficiaries of professional diesel), you are not entitled, with respect to said vehicles, to the direct aid provided for in article 38 of RD-L 20/2022.
However, if you are also the owner of other vehicles, you may request the direct aid established in article 38 with respect to the vehicles you own that cannot benefit from the aid provided for in article 34.
Yes.
The amount of the aid received cannot exceed the maximum gross amount, before taxes and other withholdings, of 2,000,000 euros per company or self-employed person, in accordance with European Commission Decision SA.102771 (2022/N) approved in in accordance with the Temporary National Framework for aid measures to support the economy following Russia's invasion of Ukraine.
Individuals or companies affected by sanctions that the European Union may have established as a result of Russia's invasion of Ukraine are excluded.
This limitation extends to companies controlled by persons, entities and bodies affected by sanctions that the European Union may have established as a result of Russia's invasion of Ukraine and companies that are active in sectors affected by sanctions that the European Union may have established. establish following Russia's invasion of Ukraine, to the extent that the aid undermines the objectives of the corresponding sanctions.
The aid may be requested electronically through the Electronic Headquarters of the Tax Administration, using the form that will be enabled for this purpose, when the deadline for submitting the aid application begins.
The application can be submitted during the period between April 1 and May 31, 2023.
If you have submitted the application and wish to correct any information contained therein or attach documentation to your application, you can go to the Special Tax Management Office corresponding to your tax domicile, communicate the appropriate corrections and present the complementary documentation to be attached.
Applicants for this direct aid must declare all other aid received in application of the Ukraine Temporary Framework, including what was collected for aid to transport companies for vehicles entitled to a refund of the Hydrocarbon Tax for professional diesel.
The aid will be paid by bank transfer to the bank account indicated in the application.
Yes, auto-taxi tourism vehicles, VT, that have, as of December 28, 2022, a license for taxi vehicles issued in Ceuta and Melilla may apply for this aid.
Beneficiaries of this aid whose tax domicile is in the Basque Country or Navarra must request it from the corresponding Foral Administration.
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.
Three new vehicle types have been included:
- VT taxis with gasoline fuel type
- VT taxis without taximeter device
- Bus. VDE and type of diesel fuel and domiciled in the Canary Islands, Ceuta or Melilla.