Skip to main content

Information 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 individuals or legal entities or entities without legal personality that use diesel as fuel that is taxed at the rate of section 1.4 of article 50.1 of Law 38/1992, of December 28, on Excise Taxes, in agriculture, including horticulture, livestock and forestry, aimed at offsetting the possible increase in costs caused by the rise in the price of fuels in 2023, derived from the situation created by the invasion of Ukraine.

BENEFICIARIES

Beneficiaries of this aid may be persons or entities who are recognized as having the right to a refund of the Hydrocarbon Tax quotas paid or borne by the owners of agricultural holdings, in accordance with the provisions of article 52 ter of Law 38/1992, of December 28, on the occasion of diesel purchases made during the year 2023.

Recipients of this aid must comply with all obligations established in article 52 ter of the Special Tax Law and its implementing regulations.

AMOUNT OF AID

The amount of the aid will be 0.10 euros for each litre of diesel purchased during the months of July to September 2023 and 0.05 euros for each litre of diesel purchased during the months of October to December 2023 and intended, in both cases, exclusively for agricultural use, for which the beneficiary obtains the refund of the Hydrocarbon Tax quotas provided for in article 52 ter of the Excise Tax Law. To calculate each of the above monthly payments, the annual consumption will be used, divided into aliquot parts corresponding to all the months of the year.

APPLICATION

Aid will be considered requested with the presentation of the application 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, as of April 1, 2024.

PROCEDURE

The management of the aid is processed simultaneously and jointly with the procedure provided for the processing of the partial refund of the Hydrocarbon Tax for diesel used in agriculture and livestock farming provided for in article 52 ter of the Law on Special Taxes and its implementing regulations.

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, for 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 Navarre.

The tax authority that is competent to manage the aid will carry out all the management, control and collection actions necessary for the processing of the aid, applying the provisions of Law 58/2003, General Tax Law and its implementing regulations, in all matters 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 the 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 entered into the National Grant Database for the purpose of monitoring the fact that they do not exceed the maximum amount permitted under the European Temporary Framework Ukraine or the National Temporary Framework Ukraine and those relating to the same eligible costs that they have received in accordance with the de minimis Regulations, the Block Exemption Regulation, the Temporary Framework relating to COVID-19 and any aid they may have 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.

AID FOR FARMERS WHO HAVE PAID THE SPECIAL TAX OF THE AUTONOMOUS COMMUNITY OF THE CANARY ISLANDS ON PETROLEUM-DERIVED FUELS

Farmers and ranchers who are recognized, upon the entry into force of this Royal Decree-Law, as having the right to a partial refund of the Special Tax of the Autonomous Community of the Canary Islands on Petroleum Derived Fuels, which taxes the diesel used in their economic activity, in accordance with the provisions of Law 3/2008, of July 31, on the partial refund of the Special Tax of the Autonomous Community of the Canary Islands on Petroleum Derived Fuels and the establishment of an autonomous deduction in Personal Income Tax due to variations in the Euribor and its implementing regulations, may also benefit from this aid.

In this case, the Ministry of Agriculture, Fisheries and Food is responsible for managing the corresponding aid, with the data of the potential beneficiaries that must be provided by the tax authorities of the Autonomous Community of the Canary Islands and that will be published on the electronic headquarters of the Ministry of Agriculture, Fisheries and Food, granting a period of five days to exercise the right to renounce this aid which, if not exercised, would be equivalent to requesting it.