Return of professional diesel

According to Law 38/1992, the return will not exceed that corresponding to 50,000 liters of diesel per vehicle per year. From January 1st, 2019, the refund is the sum of the positive amount resulting from subtracting 306 euros / 1,000 liters from the general type of section 1.3 of article 50 of Law 38/1992; plus the amount of 48 euros / 1,000 liters of the special type of this heading.

That is, 307-306 + 48 = 49 euros / 1,000 liters.


Steps to request the excises return

To be in beneficiaries’ census of professional diesel and vehicles owned by them:

  • Submit to Tax Administration an application identifying both beneficiary vehicle holder  and registration number.
  • When it comes to the transport of goods by road, authorization number granted by the Ministry of Public Works for the vehicles.
  • Communicate bank account code, to which the State Agency of the Tax Administration will carry out transfer returns.

Pay consumptions made with a professional diesel card: by using  this specific way of payment automatically  there is a request by the holder of the tax refund.

All beneficiaries entitled to return must submit, through the electronic headquarters of the Tax Administration, an annual declaration, within the first quarter of the year following the end of the calendar year, with the kilometers traveled, between January 1 and December 31 of the previous year, adjusted to an electronic format.