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Find out about the Hydrocarbon Tax refund for diesel for professional use.

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Article 52 bis of Law 38/1992, of December 28, on Special Taxes, regulates the partial refund of the Hydrocarbon Tax on diesel fuel for professional use. The procedure for the refund is set out in Order HFP/941/2022, of 3 October, which establishes the procedure for the partial refund of the Hydrocarbon Tax on diesel for professional use and which modifies Order EHA/993/2010, of 21 April, which establishes the procedure for the partial refund of the Hydrocarbon Tax quotas borne by farmers and ranchers.