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Information note on aid for road transport companies that are entitled to a partial refund of the Hydrocarbon Tax on diesel fuel for professional use

Royal Decree-Law 5/2023, of June 28, has extended this aid until December 31, 2023.

Royal Decree-Law 20/2022, of December 27, has approved a new extraordinary and temporary aid to cover the price of certain energy products for road transport companies that are entitled to a partial refund of the Hydrocarbon Tax on diesel fuel for professional use.

This aid is compatible with the refunds of the Hydrocarbon Tax on diesel fuel for professional use.

BENEFICIARIES

The owners of vehicles who are entitled to a partial refund of the Hydrocarbon Tax on diesel for professional use, for the consumption of diesel used as fuel in the engines of the vehicles they own, may be beneficiaries of this aid.

Aid cannot benefit individuals or companies affected by sanctions imposed by the European Union following Russia's invasion of Ukraine.

AMOUNT OF AID

For diesel supplies made between January 1 and March 31, 2023: 0.20 euros per litre.

For diesel supplies made between April 1 and September 30, 2023: 0.10 euros per litre.

For diesel supplies made between October 1 and December 31, 2023: 0.05 euros per litre.

DOCUMENTATION TO BE PRESENTED

Prior to receiving aid, beneficiaries must submit: 

  1. A responsible declaration in which they expressly state that they have been economically affected by the consequences arising from the invasion of Ukraine.
  2. A declaration of any other aid received under the Ukraine European Temporary Framework or the National Framework.
  3. A statement identifying the companies with which they are linked and associated.

These declarations must be submitted through the Tax Agency's electronic office, using the procedures enabled for this purpose.

PROCEDURE

For the processing and payment of the aid, the procedure provided for the refund of the Hydrocarbon Tax for the use of professional diesel fuel is applied.

The aid is conditional on payment for diesel purchased at retail outlets being made using professional diesel cards. 

The use of professional diesel cards as a specific means of payment is considered a request for aid.

At the end of each calendar month, the Tax Agency will process the corresponding aid and, if applicable, agree on its payment.

Payment will be made by bank transfer to the account indicated for registration in the Census of Beneficiaries of refunds for professional diesel and vehicles owned by them. 

COMPETENT ADMINISTRATION

The aid will be processed by the State Tax Administration Agency, in the case of beneficiaries with tax domicile in the common territory, and the corresponding Provincial Administration, in the case of beneficiaries with tax domicile in the territory of the Autonomous Community of the Basque Country or the Foral Community of Navarre.

LIMIT OF AID

The amount of aid received may not exceed the maximum amount per beneficiary provided for aid for limited amounts of aid, in accordance with the relevant Decisions adopted in accordance with the rules of the European Temporary Framework Ukraine.