Professional diesel in Spain: how the refunds work
CABINA Editorial Team
Who can claim the partial refund of the Impuesto sobre Hidrocarburos on professional diesel in Spain and how the AEAT procedure works.
Machine translation, not verified [NV].
Professional diesel in Spain gives certain hauliers the right to partial refunds of the Impuesto sobre Hidrocarburos, according to official information from the Agencia Tributaria (AEAT) [V].
Who is entitled
Refunds can be claimed by holders of vehicles used exclusively for road haulage of goods, for hire or reward or on own account, with a maximum authorised weight of 7,5 tonnes or more [V]. Also M2 and M3 buses and taxis with a taximeter [V].
The legal basis is article 52 bis of Ley 38/1992 de Impuestos Especiales, and the procedure is governed by Orden HFP/941/2022, of 3 October [V]. The text of the Orden in the BOE has not been opened: to be verified [NV].
Step 1: the census
First you register in the Censo de beneficiarios y vehículos, before refuelling, online on the AEAT site [V]. Required: NIF, activity, IBAN, email and, for each vehicle, registration number, State, maximum weight and tarjeta de transporte number. For vehicles from other EU countries, the transport authorisation if required [V].
Registration (procedure DL01) is online only. The response time is 6 months, and the decision can be challenged by recurso de reposición or reclamación económico-administrativa within 1 month [V].
Step 2: the tarjeta-gasóleo profesional
Diesel is paid for at filling stations with the tarjeta-gasóleo profesional. Paying with the card counts as a refund claim [V]. Card issuers send the refuelling data to the AEAT within one week [V].
Step 3: payment
At the end of each month, the AEAT decides the refund, applies the rate in force on the date of each refuelling and pays it by bank transfer to the IBAN account given [V].
What is missing
The refund amount in euros per 1.000 litres and the annual litre cap per vehicle do not appear on the pages consulted: data not found / to be verified [NV]. This article does not calculate amounts or replace advice on specific cases.
Base Spanish not verified by a native speaker [NV].
CABINA Editorial Team
Sources
- AEAT, “¿Quiénes tienen derecho a la devolución?”: https://sede.agenciatributaria.gob.es/Sede/impuestos-especiales-medioambientales/devoluciones-gasoleo-profesional/informacion-general/quienes-tienen-derecho-devolucion.html, consulted on 29/10/2026 [V].
- AEAT, “Procedimiento de devolución”: https://sede.agenciatributaria.gob.es/Sede/impuestos-especiales-medioambientales/devoluciones-gasoleo-profesional/procedimiento-devolucion.html, consulted on 29/10/2026 [V].
- AEAT, DL01 procedure: https://sede.agenciatributaria.gob.es/Sede/procedimientos/DL01.shtml, consulted on 29/10/2026 [V].
Informational content, not advice. Always check the text of the source given; for your own case, consult a professional or the competent authority.