Informative note on the SECOND extraordinary and temporary aid to cover the price of diesel consumed by agricultural producers
Royal Decree-Law 5/2023, of June 28, has approved extraordinary and temporary aid for natural or legal persons or entities without personality that use diesel as fuel that is taxed at the rate of heading 1.4 of article 50.1 of the Law 38/1992, of December 28, on Special Taxes, 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, derived from the situation created for the invasion of Ukraine.
BENEFICIARIES
Beneficiaries of this aid may be persons or entities that are recognized as having the right to a refund of the Hydrocarbon Tax payments paid or borne by the owners of the agricultural holdings, in accordance with the provisions of Article 52 ter of the Law. 38/1992, of December 28, on the occasion of diesel acquisitions carried out during the year 2023.
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 amount of aid will amount to 0.10 euros for each liter of diesel purchased during the months of July to September 2023 and 0.05 euros for each liter of diesel purchased during the months of October to December 2023 and destined, in In both cases, exclusively for agricultural use, through which the beneficiary obtains the refund of the Hydrocarbon Tax payments provided for in Article 52 ter of the Special Taxes Law. To calculate each of the previous monthly payments, the annual consumption divided into aliquot parts corresponding to all the months of the year will be used.
APPLICATION
Assistance will be considered requested with the presentation of the request for a refund of the Hydrocarbon Tax for diesel used in agriculture and livestock in accordance with the provisions of Order EHA/993/2010, of April 21, starting April 1, 2024.
PROCEDURE
The management of the aid is processed simultaneously and jointly with the procedure established for the processing of the partial refund of the Tax on Hydrocarbons for diesel used in agriculture and livestock provided for in article 52 ter of the Law on Special Taxes and its development regulations.
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.
The tax administration that is competent to manage the aid will carry out all the management, control and collection actions necessary for the processing of the aid, with application of the provisions of Law 58/2003, General Tax and its implementing regulations, as far as possible. not expressly provided for in this royal decree-law.
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, taking into account aid granted to other companies for being considered associated or linked companies in the terms provided for in article 202 of Royal Decree-Law 5/2023.
Applicants for aid will be integrated into the National Subsidy Database, for the purposes of controlling the fact that they do not exceed the maximum amount allowed, in application of the European Temporary Framework Ukraine or the National Temporary Framework Ukraine and those relating to the the same eligible costs that they have received in accordance with the de minimis Regulations, the Block Exemption Regulation, the COVID-19 Temporary Framework and the aid they may have received intended to repair the damage caused by exceptional events in application of article 107.2.b) of the Treaty on the Functioning of the European Union as a consequence of Russia's invasion of Ukraine.
AID FOR FARMERS WHO HAVE BEARED THE SPECIAL TAX OF THE AUTONOMOUS COMMUNITY OF THE CANARY ISLANDS ON FUELS DERIVED FROM PETROLEUM
Farmers and ranchers who, upon the entry into force of this royal decree-law, 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 the diesel used in its economic activity, in accordance with the provisions of Law 3/2008, of July 31, of partial refund of the quota of the Special Tax of the Autonomous Community of the Canary Islands on Fuels Derived from Petroleum and of establishment of a deduction autonomous region in the Personal Income Tax due to the variation of the Euribor and its implementing regulations.
In this case, it is up to the Ministry of Agriculture, Fisheries and Food to manage the corresponding aid, with the data of the potential beneficiaries that must be provided by the Tax Administration of the Autonomous Community of the Canary Islands and that will be published on the electronic headquarters of the Ministry of Agriculture, Fishing and Food, granting a period of five days to be able to exercise the right to waive this aid which, if not exercised, would be equivalent to requesting it.