Frequently asked questions about the SECOND aid to cover the price of diesel consumed by agricultural producers Royal Decree-Law 5/2023
Owners of agricultural holdings (including horticulture, livestock and forestry) with the right to a partial refund of the Hydrocarbon Tax on diesel used in agriculture and livestock, established in article 52, can benefit from this aid. Ter of Law 38/1992, on Special Taxes, on the occasion of diesel acquisitions made 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.
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.
Assistance is considered requested with the presentation of the request for the partial refund of the Hydrocarbon Tax for diesel used in agriculture and livestock in the year 2023, which can be presented as of April 1, 2024.
No. Farmers only have to submit the request for a partial refund of the Hydrocarbon Tax for agricultural diesel, corresponding to the year 2023, as of April 1, 2024. You do not have to attach any responsible declaration.
Yes. The amount of aid received cannot exceed the maximum amount per beneficiary provided for in accordance with the Decisions of the European Commission approved in accordance with the rules of the Temporary Framework Ukraine, taking into account aid granted to other companies considered to be associated or linked.
The aid management procedure is processed simultaneously and jointly with the procedure established for the partial refund of the Hydrocarbon Tax for diesel used in agriculture and livestock provided for in article 52 Ter of the Special Tax Law and its development regulations.
The aid to agricultural producers with the right to a partial refund of the Hydrocarbon Tax for diesel used in agriculture and livestock is processed by the State Tax Administration Agency, with respect to beneficiaries who have their tax domicile in common territory, and for 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 payment of the aid is made by bank transfer to the account to which the payment of the Hydrocarbon Tax refund is ordered provided for in article 52 Ter of the Special Tax Law.
The agricultural producers who benefit from the aid will receive two payments in the designated bank account: one for the refund of the Hydrocarbon Tax for agricultural diesel and another for the aid provided for in article 200 of RD law 5/2023.
Yes. Farmers and ranchers who 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 diesel used in their economic activity, can also benefit from this aid.
The management of aid in favor of Canarian agricultural producers corresponds to the Ministry of Agriculture, Fisheries and Food.
In this case, the Ministry of Agriculture, Fisheries and Food will publish the list of potential beneficiaries of the aid, which is equivalent to your request and will manage the aid through a single payment, to the account to which payment of the refund is ordered. partial of the Special Tax of the Autonomous Community of the Canary Islands on Fuels Derived from Petroleum.
The amount of aid received cannot exceed the maximum amount per beneficiary provided for in accordance with the Decisions of the European Commission approved in accordance with the rules of the Temporary Framework Ukraine, taking into account aid granted to other companies considered to be associated or linked.
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 as the paying entity with NIF Q2826000H.