Frequently asked questions NEW Transport aid for beneficiaries of the refund for Professional Diesel, article 34 Royal Decree-Law 20/2022
Owners of vehicles who are entitled to the partial refund of the Hydrocarbon Tax provided for in article 52 can access this aid. bis of Law 38/1992, on Special Taxes:
- Motor vehicles or sets of coupled vehicles intended exclusively for the transport of goods by road, on behalf of others or on their own account, and with a maximum authorized weight equal to or greater than 7.5 tons.
- Motor vehicles intended for the transport of passengers, regular or occasional, included in categories M2 or M3 of those established in Council Directive 70/156/EEC of 6 February 1970 on the approximation of transport legislation. Member States on the approval of motor vehicles and their trailers.
- The taxis. For these purposes, taxi is understood to be tourism intended for the public passenger service under a municipal license and equipped with a taximeter device.
Owners of vehicles who are entitled to the partial refund of the Hydrocarbon Tax provided for in article 52 can access this aid.
This rule establishes that the transport of goods can be carried out on behalf of others or on one's own account, without any restriction on whether the transport is public or private.
Consequently, there is no restriction on receiving the aid depending on whether it is public or private transport.
Vehicle owners from the Canary Islands, Ceuta and Melilla, as they do not have the right to a partial refund of the Hydrocarbon Tax for diesel for professional use, are also not entitled to the aid established in article 34 of Royal Decree Law 20/2022, although They can request, where appropriate, the direct aid provided for in article 38 of the same.
The direct aid for transport provided for in article 38 of RDL 20/2022 is incompatible with the new aid for beneficiaries of the refund of the Hydrocarbon Tax for professional diesel regulated in article 34 of this RDL.
For vehicles that are entitled to the aid in article 34, the direct aid established in article 38 of RDL 20/2022 cannot be requested.
The transport company can only request the direct aid established in article 38 with respect to the vehicles it owns that cannot benefit from the partial refund of the Hydrocarbon Tax for diesel for professional use.
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.
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.
To be able to access aid, you must present:
- A responsible declaration in which they expressly indicate that they have been economically affected by the consequences derived from the invasion of Ukraine.
- A declaration of any other aid received under the European Temporary Framework Ukraine or the National Framework.
- A statement identifying the companies with which they are linked and associated.
The declaration of other aid received should only be submitted if you have received other aid included in the Ukraine Temporary Framework.
The declaration of associated or related companies must only be submitted if you are associated or linked to another person or entity, in the terms defined in article 36.1 of RDL 20/2022.
These declarations will be presented through the electronic headquarters of the Tax Agency, through the procedures enabled for this purpose.
Any other aid that, in application of the European Temporary Framework Ukraine or the National Temporary Framework approved by the European Commission in its Decision SA.102771 (2022/N), modified by Decisions SA.103941 and SA.104884, must be identified (in hereinafter, National Temporary Framework Ukraine) has received.
Likewise, aid related to the same eligible costs that they have received in accordance with the de minimis Regulations, the Block Exemption Regulation, the Temporary Framework related to COVID-19 and the aid that they may have received intended to repair the damages caused by events of an exceptional nature in application of article 107.2.b) of the Treaty on the Functioning of the European Union as a consequence of the invasion of Ukraine by Russia.
This bonus should not be included.
If there are no associated and related companies or other aid approved by the European Commission has not been received, these declarations do not have to be submitted. These declarations are only completed if yes.
You can request your Special Tax Management Office to cancel the responsible declaration submitted incorrectly.
Support should be included for the same eligible costs that you have received in accordance with the De Minimis Regulations, the Block Exemption Regulation, the COVID-19 Temporary Framework and the aid that may have been received to repair damage caused by exceptional events in application of Article 107(2)(b) of the Treaty on the Functioning of the European Union as a result of Russia's invasion of Ukraine.
The beneficiaries will receive two payments by bank transfer to the account registered by each beneficiary in the professional Diesel Census:
- first one for the amount corresponding to the partial refund of the Hydrocarbon Tax for the professional use of diesel (€4.9 cts per liter) and
- another subsequent one for the aid provided for in article 34 et seq. of Royal Decree-Law 20/2022, after carrying out control of the maximum amount provided for in the Ukraine Temporary Framework, (amounting to €20 cts per liter for the first three months, 10 cts € per liter, from April to September and 5 cts € per liter from October to December).
The European Temporary Framework Ukraine was approved on March 23, 2022, and reviewed and updated in October 2022 and March 2023, by the European Commission on the basis of Article 107.3.b ) of the Treaty on European Union, which refers to a serious disturbance in the economy of a Member State.
Consolidated version of the European temporary framework: OJEU 2023/C 101/03
European Temporary Framework Information Ukraine: https://competition-policy.ec.europa.eu/state-aid/ukraine_en
The Temporary National Framework Ukraine was approved on June 10, 2022 by the European Commission through the SA Decision. 102771, modified by:
- The SA Decision. 103941 of 08/18/2022, in relation to the aid established by Royal Decree-Law 14/2022.
- The SA Decision. 104884 of 12/12/2022. Published on 01/27/2023
You can consult the regulatory framework for Ukraine aid on the Ministry of Economy portal:
Among others , the following are identified in this Temporary Framework in Ukraine:
- Aid approved in Royal Decree-Law 6/2022
- State aid for road transport from article 25 of Royal Decree-Law 6/2022, of March 29 , authorized by Decision SA.102615.
- State aid to the intensive gas industry of article 3 of Royal Decree-Law 6/2022, of March 29 , authorized by Decision SA.102613.
- Direct aid to railway companies provided for in article 27 Royal Decree-Law 6/2022, of March 29 , authorized by Decision SA.102616.
- Aid to fishing vessel assembly companies, in article 32 Royal Decree-Law 6/2022, of March 29 , authorized by Decision SA.102645.
- Aid for the increase in costs for milk producers, article 31 Royal Decree-Law 6/2022, of March 29 , authorized by Decision SA.102650.
- Line of guarantees for coverage on behalf of the State of the financing granted by financial entities to companies and self-employed workers of article 29 of Royal Decree-Law 6/2022, of March 29 , authorized by Decision SA.102711.
- Aid approved in Royal Decree-Law 11/2022
- Line of direct aid to the industry intensive in gas consumption of article 20 of Royal Decree-Law 11/2022, of June 25
- Aid approved in Royal Decree-Law 14/2022, authorized by Decision SA. 103941 .
- Direct aid line for companies and professionals especially affected by the rise in fuel prices of article 4 of Royal Decree-Law 14/2022 , of August 1.
- Line of direct aid to railway companies affected by the increase in fuel prices of article 6 of Royal Decree-Law 14/2022, of August 1
- Complementary state aid to fishing vessel assembly companies, from article 19 of Royal Decree-Law 14/2022, of August 1
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.
Vehicles that are entitled to a partial refund of the Hydrocarbon Tax for diesel for professional use, which are not registered in Spain, have been included.
The owners of these vehicles will receive the delayed payments corresponding to the amount of aid related to diesel consumption from January 1, 2023.
The new beneficiaries of this aid must comply with the established obligations and present, prior to receiving the aid and before the end of the period of validity of the aid, the responsible declaration that the applicant company has been economically affected by the consequences derived from the invasion of Ukraine, from the sanctions imposed by the international community against Russia or from the countermeasures adopted by it, as well as the other corresponding declarations, in accordance with the provisions of articles 34 and 36 of the Royal Decree. law 20/2022.