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Practical manual for Income Tax 2022.

Reduction for the acquisition of agricultural diesel: 35 percent

Note: This reduction constitutes an exceptional measure that may be applied by the owners of agricultural and livestock activities in an objective estimate in the years 2022 and 2023 to alleviate the effect produced by the increase in the price of operating inputs in agricultural and livestock activities.

Regulations: Seventh Additional Provision Order HFP /1172/2022, of November 29 ( BOE of December 1)

Percentage of reduction:

35 percent of the purchase price of agricultural diesel fuel required for the development of agricultural and livestock activities.

Requirements to apply the reduction:

  • That these are purchases of agricultural diesel fuel made in the year 2022 and documented in invoices issued in the same year.

  • That said price appears duly documented in the invoices issued for its acquisition.

  • That said invoices comply with the requirements set forth in article 6.1 of the Regulation governing billing obligations, approved by Royal Decree 1619/2012, of November 30.

    See the requirements that every invoice and its copies must contain in accordance with the provisions of article 6.1 of the Regulation that regulates invoicing obligations, in chapter 10 of the VAT 2022 practical manual ("Formal obligations of taxable persons of the VAT: Invoices and Registration Books", in section "Billing obligations ".