Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
Owners of vehicles exceeding 7.5 tonnes are entitled to a partial refund of the Hydrocarbons Tax if they are used exclusively for road freight transport. Additional engine functions, such as compaction or lifting, are admissible if they are inherent to the transport. Regarding the use of professional diesel cards, these must be specific means of payment, be registered in the corresponding registry, and clearly display the expression "Professional diesel".
The DGT's position has moved from a restrictive interpretation regarding the scope of operation to a more functional view of the vehicle. Initially, the right was denied if transport was carried out off paved roads, but it has subsequently been clarified that additional engine functions do not prevent the benefit if they are inherent to the transport. The criterion regarding professional cards has been specified in terms of their registration and naming requirements.
Turning points
Establishes that additional engine functions, such as waste compaction or lifting, do not prevent the benefit if they are inherent to the transport.
Specifies the formal requirements for the professional diesel card, requiring registration in the Registry and the visible expression "Professional diesel".
Analysis based on 11 of 12 rulings with a stated position. Updated 27 September 2026.