Consulting Services
Professional Diesel Refund
The professional fuel oil refund applies to motor vehicle consumptions and combinations of coupled vehicles exclusively intended for the road transport of goods.
What is Professional Diesel Refund ?
This service is right to a partial refund of the Hydrocarbon Tax on diesel for professional use. You can apply if you owns the following type of vehicles and meet the indicated requirements:
1. Motor vehicles or combinations of vehicles used exclusively to transport goods by road, on behalf of a third party or for themselves, and with a maximum authorised weight of 7.5 tonnes or more.
2. Motor vehicles used for the regular or occasional transportation of passengers, included in categories M2 or M3 of those established in Directive 70/156/EEC of the Council, of 6 February 1970.
3. Taxis used for public passenger transport services with municipal licences and equipped with a taximeter.
In Spain, Professional Diesel refund is used to reduce transport goods cost by road. Do you want to know if you could apply?
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Refund procedure
Find out about the stages and conditions of the refund procedure.
The procedure to request and obtain the refund of the Hydrocarbon Tax for the use of professional diesel is established in Order HFP/941/2022, of October 3.
This procedure is summarised here.
If you are the owner of a vehicle entitled to this refund, it must be registered in the census of beneficiaries of refunds for professional diesel and vehicles owned by you, prior to consuming professional diesel.
Registration is carried out by filling in the application form available at the e-Office of the Tax Agency, in which you must provide the following details:
• Tax identification number (NIF) and name or company name and tax address of the applicant.
• Description of the applicant’s economic activity and the start date of that activity.
• Bank account code, IBAN format and, where applicable, SWIFT code, to which refund transfers will be made.
• E-mail address of the applicant.
• Acting through a representative, NIF and name or company name of the applicant’s tax representative.
• The following data, for each of the vehicles in which professional diesel is consumed:
a. Registration and Member State of registration.
b. Start date of the activity.
c. Maximum authorized weight.
d. In the case of vehicles with Spanish registration, number of the goods or passenger transport card (transport license), granted by the Ministry of Transport, Mobility and Urban Agenda, or of the municipal taxi license and municipality to which the same corresponds.
e. For vehicles registered in the rest of the European Union, the number of the administrative authorization for the exercise of the transport activity and the body issuing the authorization, if the regulations of your state of residence require it.l
In the case of diesel supplies in retail facilities, payment for the supplied diesel must be made with professional diesel cards.
The use of said cards by beneficiaries is considered a tax declaration through which the refund is being requested.
The issuing entities of the professional diesel cards will send to the Tax Agency the information on the supplies of professional diesel made in retail facilities and paid for with the cards of which they are issuers, within a period of one week from when these They were made.
In the case of diesel supplies in installations for own consumption, the owners of these installations must register in the Territorial Registry, have a computerized accounting system integrated with the dispensing devices and present a relationship with the professional diesel supplies made to vehicles authorized by the owner of the installation, within a period of one week from the end of each calendar month.
At the end of each calendar month and based on the information on professional diesel supplies sent by the card issuing entities and the holders of own consumption facilities, the Tax Agency will agree, where appropriate, to refund the corresponding fees.
To calculate the refund, the refund rate in effect on the date of each supply will be applied.
The refund will be made by bank transfer to the account indicated by the beneficiary in the application for registration in the commercial diesel Tax Registry.
All beneficiaries entitled to a refund must submit, through the electronic headquarters of the State Tax Administration Agency(www.agenciatributaria.gob.es), an annual declaration within the first quarter of the following year after the end of the calendar year, detailing the kilometers traveled between January 1 and December 31 of the previous year, adjusted to the electronic format.
