Frecuently Asked Questions
Beneficiaries not residing in Spain
CENSUS OF BENEFICIARIES. REGISTRATION
Beneficiaries not residing in Spanish territory with residence or permanent establishment in the rest of the European Union, may apply for their registration in the census of beneficiaries of the refund of commercial diesel fuel excise duties and vehicles owned by them, as well as report further data variations, using the general procedure, available via website of the Spanish Tax Agency (Sede Electrónica da Axencia Tributaria).
To apply for registration using the aforementioned electronic site, they must either have a Tax Identification Number (Spanish NIF) granted by the Spanish tax administration and an electronic signature certificate accepted by the Tax Agency, associated with the Spanish TIN (NIF), or apply for it through a tax adviser (colaborador social).
Alternatively, they may apply for registration by addressing the application for registration on paper by registered mail to the competent body.