Excise duty on mineral oils

Where does it apply?

In mainland Spain and the Balearic Islands. 

This duty is levied on mineral oils (petrol, diesel, natural gas, fuel oil, biofuels, etc.), whether used as heating fuel or as motor fuel.

Cases where no liability arises

• Use other than as motor or heating fuel or use as fuel in the hydrocarbon production process.
• The contents of standard tanks of commercial motor vehicles, or of special containers.

Volver arriba

Exemptions

• Natural gas for uses other than as motor or heating fuel.
• Supplying of fuels in air and sea navigation.
• Transport by rail or dredging operations.
• Construction, testing and maintenance of ships and aircraft.
• Pilot projects for less polluting products.

Volver arriba

Refunds

• Products for uses other than as heating or motor fuel.
• Boats, diesel incorporating tracers and markers.
• Pilot projects for less polluting products.
• Goods returned to a factory when they have been accidentally mixed or contaminated.

In addition, there are two important situations in which the duty is refunded: 

Partial refund for commercial diesel

With regard to diesel for general use used as fuel in the engine of:

• Motor vehicles used solely for the transport of goods by road.
• Motor vehicles for the transport of passengers and taxis.

The maximum amount must not exceed that corresponding to 50 000 litres per vehicle per year, except in the case of taxis, in which case it must not exceed 5 000 litres per taxi per year. Vehicle owners must be entered in the register of beneficiaries and vehicles .With respect to the Excise Duty on Mineral Oils, it is possible to process the refund for commercial diesel  through the Customs and Excise Portal.

Refund for farmers

Also purchases of diesel actually used in agriculture (including horticulture, livestock and forestry). EUR 63.71/per 1 000 litres is refunded without limitation of consumption. The refund application must be sent to the tax authorities from 1 April of the following year.

Rates of duty

The tax base is product volume, expressed in thousands of litres at a temperature of 15º C. Metric tons for liquid petroleum gas and fuel oil, or in gigajoules for natural gas.

‘Reduced’ rates of duty for certain mineral oils used exclusively for specific purposes, such as B or C diesel, known as agricultural diesel, paraffin and liquid petroleum gas for uses other than as motor fuel.

Registration and payment. Formalities

Form 581 for self-assessment and collection, on a monthly basis, within the first twenty calendar days following the date of the end of the period.

Volver arriba