The Fifteenth Final Provision of Royal Decree-Law 6/2022 of March 29, which adopts urgent measures within the framework of the National Response Plan to the economic and social consequences of the war in Ukraine, has modified article 8 of Order HAP/290/2013, of February 19, which establishes the procedure for the partial refund of the Hydrocarbon Tax for professional diesel consumption.

Under this amendment, tax refunds corresponding to purchases of professional diesel fuel made from April 1, 2022 will be paid at the end of each calendar month, based on the supply lists presented in accordance with the provisions of articles 5 and 7 of the aforementioned Order 290/2013.