Frequently asked questions about the SECOND aid to cover the price of diesel consumed by agricultural producers Royal Decree-Law 5/2023

The 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, as established in article 52, may benefit from this aid. Third of Law 38/1992, on Special Taxes, 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.

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.

Aid is considered to be requested with the submission of the application for the partial refund of the Hydrocarbon Tax for diesel used in agriculture and livestock in 2023, which can be submitted from April 1, 2024.

No. Farmers only need to submit the application for a partial refund of the Hydrocarbon Tax on agricultural diesel, corresponding to the year 2023, starting on April 1, 2024. You do not need to attach any responsible declaration.

Yes. The amount of aid received may not 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 Ukraine Temporary Framework, taking into account aid granted to other companies considered to be associated or linked.

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

Aid to agricultural producers entitled to a partial refund of the Hydrocarbon Tax on diesel used in agriculture and livestock is 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.

Payment of the aid is made by bank transfer to the account to which the payment of the refund of the Hydrocarbon Tax provided for in article 52 Ter of the Law on Special Taxes is ordered.

Agricultural producers who benefit from the aid will receive two payments in the designated bank account: one for the refund of the Hydrocarbon Tax on 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 Petroleum Derived Fuels, which taxes the diesel used in their economic activity, can also benefit from this aid.

The management of aid for Canarian agricultural producers is the responsibility of 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 their application, and will manage the aid through a single payment, to the account to which the payment of the partial refund of the Special Tax of the Autonomous Community of the Canary Islands on Petroleum Derived Fuels is ordered.

The amount of aid received may not 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 Ukraine Temporary Framework, taking into account aid granted to other companies considered to be associated or linked.

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.