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A stone industry company has enquired whether it can recover part of the Hydrocarbon Tax paid on diesel for its trucks. The DGT has ruled that the company is entitled to a refund if the vehicles weigh 7.5 tonnes or more and are used exclusively for road freight transport.
Cuestión planteada Posibilidad de obtener la devolución parcial del Impuesto sobre Hidrocarburos por consumo de gasóleo profesional, por el gasóleo utilizado en sus camiones.
Los titulares de vehículos destinados exclusivamente al transporte de mercancías por carretera, con un peso máximo autorizado igual o superior a 7,5 toneladas, tienen derecho a la devolución parcial del Impuesto sobre Hidrocarburos soportado por el gasóleo de uso general utilizado como carburante. Para ello, deben poseer los títulos administrativos y permisos necesarios para el ejercicio de la actividad. El procedimiento se rige por la Orden HFP/941/2022 y requiere la inscripción previa en el Censo de beneficiarios.
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