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V0094-16 14 January 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

A card cannot be considered a professional diesel card if it is not the specific means of payment

A company inquired whether a card with its own commercial name could be classified as a professional diesel card if payments are made through other methods (cash, cheque, or other cards). The DGT ruled that if the card does not constitute the specific means of payment for the purchase of diesel, it does not qualify as a professional diesel card.

The question raised

Is the professional diesel card being used correctly as set forth?

The DGT's ruling

For a card to be considered a professional diesel card according to Order HAP/290/2013, it must function as the specific means of payment for the acquisition of diesel. If the card does not constitute the means of payment and payment is permitted via cash, cheque, promissory note, or cards from other issuers, it cannot hold such status. Consequently, it does not allow for the exercise of the right to partial tax refund for the consumption of professional diesel.

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