II. Excise Duties Refund of professional diesel.
General Details
Denomination
II. Excise Duties Refund of professional diesel.
Procedure type
Taxation
Subject
Taxes
Purpose
Application for partial refund of the Special Tax on Hydrocarbons, for diesel supplies made to authorized vehicles in professional diesel consumption facilities or to authorized vehicles in retail sales facilities, by means of professional diesel cards.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Occupational diesel. Self-consumption facilities. Presentation of supply relations.
Phases of the procedure/service
Start. Use of professional diesel card for payment of supplies from retail facilities. Telematic Transmission of Supplies by Card Issuing Entities and Self-Consumption Facilities (Model “professional diesel fuel”). Facilities for own consumption. Presentation of supply relations)
Procedure: By Managing Office II. Excise Duties
Termination. Resolution by Managing Office of II. Excise Duties
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Law 38/1992, of December 28,of Special Taxes. Article 52 bis. (Official State Gazette, 29 December 1992)
Processing regulations
Order HFP/941/2022, of October 3,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 April 21, which establishes the procedure for the refund partial of the Hydrocarbon Tax contributions borne by farmers and ranchers (BOE 5 - October - 2022)
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE 12-29-2009)