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V0727-19 1 April 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Right to partial refund of Hydrocarbon Tax for professional diesel use in tanker trucks

A diesel distribution company has enquired whether its trucks exceeding 7.5 tonnes are eligible for a partial tax refund on diesel used as fuel. The DGT has confirmed that they are, provided the vehicles are used exclusively for the carriage of goods and meet all legal requirements.

The question raised

Clarification on whether the consulting company can obtain a partial refund of the Excise Duty on Hydrocarbons for professional diesel consumption, for the diesel used in its trucks with a maximum authorized weight equal to or greater than 7.5 tonnes.

The DGT's ruling

Owners of vehicles exceeding 7.5 tonnes intended exclusively for the road transport of goods are entitled to a partial refund of the Excise Duty on Hydrocarbons. The use of devices to pump diesel from the truck's tank to the consumer does not break the exclusivity of the transport, as it is a function inherent to the service. To access the benefit, one must hold the administrative transport title and comply with the registration and payment method requirements of the regulations.

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