Reclaim of excise duty in Spain

The Spanish authorities make a reimbursement available for the excise duty charged on diesel fuel that was refuelled in Spain. In Spain, the tax on refuelling diesel fuel can be partially reimbursed. If it concerns diesel for professional use for vehicles that meet the requirements described in Article 52 bis of Law 38/1992 of 28 December of the special taxes. This reimbursement is exclusively intended for the transport of goods via the road as well as for passenger transport.

To be eligible for the Spanish excise duty reimbursement, your company needs a NIF number (Número de Identification Fiscale). If you do not have a NIF number, we can assist you with requesting this. This NIF number is required to be able to make the declaration on your behalf, but it is also important for your diesel fuel supplier that you indicate to them that you want to reclaim Spanish excise duty. They will provide you new fuel cards with the registration number that also mention “Gasóleo Profesional”. After that we will then register your license plates. If you have new cars, we would like to receive a copy of the registration certificate so that we can also register new cars for you and deregister any old ones.

Your diesel fuel supplier will have to report every Spanish refuelling to the Agencia Tributaria. Once this process has been set up, we can take care of reclaiming Spanish excise duties for you. Once per year we also report the mileage of each truck for you.