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Frequently asked questions NEW Transport Aid for beneficiaries of the Professional Diesel refund, 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 may access this aid. bis of Law 38/1992, on Special Taxes:

  1. Motor vehicles or combinations of coupled vehicles intended exclusively for the transport of goods by road, whether for another's or one's own account, and with a maximum authorised weight equal to or greater than 7.5 tonnes.
  2. Motor vehicles intended for the regular or occasional transport of passengers, included in categories M2 or M3 of those established in Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers.
  3. The taxis. For these purposes, a taxi is understood to be a vehicle intended for public passenger service under a municipal license and equipped with a taximeter.

Owners of vehicles who are entitled to the partial refund of the Hydrocarbon Tax provided for in Article 52 may access this aid. bis of Law 38/1992, on Special Taxes.

This regulation establishes that the transport of goods may be on behalf of others or on one's own account, with no restrictions on whether the transport is public or private.

Consequently, there are no restrictions on the receipt of aid depending on whether the transport is public or private.

Vehicle owners in the Canary Islands, Ceuta and Melilla, not being entitled to a partial refund of the Hydrocarbon Tax on diesel for professional use, are also not entitled to the aid established in article 34 of Royal Decree Law 20/2022, although they may request, where appropriate, the direct aid provided for in article 38 thereof.

The direct aid to 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 aid under 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 in its ownership that cannot benefit from the partial refund of the Hydrocarbon Tax on diesel for professional use.

Excluded are companies affected by sanctions imposed by the European Union following Russia's invasion of Ukraine.

This restriction extends to companies controlled by persons, entities and bodies affected by sanctions that the European Union may have imposed following Russia's invasion of Ukraine and to companies that are active in sectors affected by sanctions that the European Union may have imposed following Russia's invasion of Ukraine, insofar as the aid undermines the objectives of the relevant sanctions.

Yes. The amount of aid received cannot exceed the maximum gross amount, before taxes and other withholdings, of EUR 2,000,000 per company or self-employed person, in accordance with European Commission Decision SA.102771 (2022/N) approved in accordance with the Temporary National Framework on aid measures to support the economy following Russia's invasion of Ukraine.

To be eligible for aid, you must submit:

  1. A responsible declaration in which they expressly state that they have been economically affected by the consequences arising from the invasion of Ukraine.
  2. A declaration of any other aid received under the Ukraine European Temporary Framework or the National Framework.
  3. A statement identifying the companies with which they are linked and associated.

The declaration of other aid received must only be submitted if you have received other aid included in the Ukraine Temporary Framework.

The declaration of associated or linked 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 must be submitted through the Tax Agency's electronic office, using the procedures enabled for this purpose.

Any other aid received by Ukraine under the European Temporary Framework or the National Temporary Framework approved by the European Commission in its Decision SA.102771 (2022/N), as amended by Decisions SA.103941 and SA.104884, (hereinafter Ukraine National Temporary Framework) must be identified.

Likewise, aid relating to the same eligible costs received in accordance with the de minimis Regulations, the Block Exemption Regulation, the Temporary Framework on COVID-19 and aid 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 must be declared.

This bonus should not be included.

If there are no associated or linked companies or no other aid approved by the European Commission has been received, these declarations do not need to be submitted. These declarations are only completed if the answer is yes.

You can request the cancellation of the incorrectly submitted tax return from your Special Tax Office.

This should include aid relating to the same eligible costs that you have received under the de minimis Regulations, the Block Exemption Regulation, the COVID-19 Temporary Framework and any aid you may have received to remedy damage caused by exceptional events pursuant to Article 107(2)(b) of the Treaty on the Functioning of the European Union as a result of Russia's invasion of Ukraine.

Beneficiaries will receive two payments by bank transfer to the account registered by each beneficiary in the Professional Diesel Census:

  • One first for the amount corresponding to the partial refund of the Hydrocarbon Tax for the professional use of diesel (4.9 cts € per litre) and
  • another subsequent one for the aid provided for in article 34 and following of Royal Decree-Law 20/2022, after carrying out the control of the maximum amount provided for in the Ukraine Temporary Framework, (for an amount of €20 cents per litre for the first three months, €10 cents per litre from April to September and €5 cents per litre from October to December).

The European Temporary Framework Ukraine was approved on 23 March 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

Information on the European Temporary Framework for Ukraine:  https://competition-policy.ec.europa.eu/state-aid/ukraine_en 

The Ukraine Temporary National Framework was approved on 10 June 2022 by the European Commission through Decision SA. 102771, modified by:

  • The Decision Inc. 103941 of 08/18/2022, in relation to the aid established by Royal Decree-Law 14/2022.
  • The Decision Inc. 104884 of 12/12/2022. Published on 01/27/2023

The regulatory framework for Ukraine aid can be consulted on the Ministry of Economy's portal:

 https://portal.mineco.gob.es/es-es/economiayempresa/unidadmercado/competencia/Paginas/ART_CABECERA.aspx

Among others , the following are identified in this Time Frame Ukraine:

  1. Aid approved in Royal Decree-Law 6/2022
    1. State aid for road transport of article 25 of Royal Decree-Law 6/2022, of March 29 , authorized by Decision SA.102615.
    2. State aid to the gas-intensive industry of article 3 of Royal Decree-Law 6/2022, of March 29 , authorized by Decision SA.102613.
    3. Direct aid to railway companies provided for in article 27 of Royal Decree-Law 6/2022, of March 29 , authorized by Decision SA.102616.
    4. Aid to companies that shipowners of fishing vessels, in article 32 Royal Decree-Law 6/2022, of March 29 , authorized by Decision SA.102645.
    5. Aid for increased costs for milk producers, article 31 Royal Decree-Law 6/2022, of March 29 , authorized by Decision SA.102650.
    6. Line of guarantees for coverage on behalf of the State of the financing granted by financial institutions to companies and self-employed persons of article 29 of Royal Decree-Law 6/2022, of March 29 , authorized by Decision SA.102711.
  1. Aid approved in Royal Decree-Law 11/2022
    1. Line of direct aid to the gas-intensive industry of article 20 of Royal Decree-Law 11/2022, of June 25
  2. Aid approved by Royal Decree-Law 14/2022, authorized by Decision SA. 103941 .
    1.  Line of direct aid to companies and professionals especially affected by the rise in fuel prices in 4 of Royal Decree-Law 14/2022, dated August .
    2. Line of direct aid to railway companies affected by the rise in fuel prices of article 6 of Royal Decree-Law 14/2022, of August 1
    3. Complementary State aid to companies that ship-own fishing vessels, of article 19 of Royal Decree-Law 14/2022, of August

This aid, being 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 on diesel for professional use, which are not registered in Spain, have been included.

Owners of these vehicles will receive late payments corresponding to the amount of the aid related to diesel consumption from 1 January 2023.

The new beneficiaries of this aid must comply with the established obligations and submit, prior to receiving the aid and before the end of the term 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, by the sanctions imposed by the international community against Russia or by the countermeasures adopted by it, as well as the other corresponding declarations, in accordance with the provisions of articles 34 and 36 of Royal Decree-Law 20/2022.