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V2592-19 ·23 September 2019 ·consulta-vinculante Medium impact
Tax

Only vehicle owners are entitled to request hydrocarbon tax refunds

A joint venture (UTE) has enquired whether it can claim a partial refund of the hydrocarbon tax for the diesel used in its trucks. The Directorate-General for Traffic (DGT) has ruled that the right to such a refund belongs to the vehicle owners and not to the joint venture, provided it does not hold ownership.

In 6 key points

How it affects those involved

This ruling clarifies that the right to tax refunds is tied to legal ownership of the vehicle rather than the entity operating it, which may affect joint ventures or leasing arrangements.

Lifecycle

2019-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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