Transport companies established in other European Union Member States whose vehicles regularly travel through and refuel in Spain may be entitled to a partial refund of the Spanish Excise Duty on Hydrocarbons charged on diesel used by certain vehicles.
At VAT & GREEN TAX, we assist non-resident companies and fuel card management companies with the advisory and registration of transport operators and vehicles with the Spanish Tax Agency. In this area, setting up the procedure correctly from the outset is essential to prevent fuel purchases that could qualify for a refund from falling outside the system.
This refund scheme is regulated under Article 52 bis of the Spanish Excise Duties Law. Among other cases, vehicles used exclusively for the carriage of goods by road, whether for own-account or third-party transport, may qualify provided that their maximum authorised mass is at least 7.5 tonnes.
Companies established in other EU Member States may also access the scheme and benefit from the refund. To do so, they must comply with the requirements applicable in Spain and hold the authorisations required in their Member State of establishment to carry out the corresponding transport activity.
How does the professional diesel refund in Spain work?
In order to benefit from the professional diesel refund in Spain, it is not sufficient for a truck simply to refuel within Spanish territory.
The transport operator must also be correctly identified before the Spanish tax authorities and registered in the Register of Beneficiaries of Professional Diesel Refunds. In addition, each vehicle giving rise to the refund entitlement must be individually registered.
In practice, this requires coordination of several elements:
- Registration of the transport operator as a beneficiary.
- The tax identification required to deal with the Spanish Tax Agency.
- Registration of each vehicle and its licence plate.
- Notification of the vehicle’s maximum authorised mass and the relevant transport authorisations.
- Use of a professional diesel card linked to the vehicle.
- Updating subsequent registrations, deregistrations and amendments.
- Filing the annual declaration of kilometres travelled.
This last point is particularly relevant for fleets that change frequently. Adding a new truck to a company’s fleet does not automatically mean that the vehicle has been included in the Spanish refund system.
If a vehicle has not been correctly registered, issues may arise when the card issuer reports the fuel supplies to the Spanish Tax Agency. For this reason, international fleets should periodically verify that the active licence plates, registered vehicles and fuel cards being used are fully aligned.
Professional diesel cards and vehicle registration.
When fuel is purchased at a service station, payment must be made using an authorised professional diesel card.
The card is linked to the beneficiary and the authorised vehicle. Its use also has an important particularity: payment made using this card is treated as the tax declaration through which the refund is requested.
This means that the transport operator does not need to collect all its refuelling transactions and subsequently submit a conventional monthly refund claim.
The card issuer reports the fuel supplies to the Spanish Tax Agency, including information such as the vehicle licence plate, identification of the beneficiary, date of supply and number of litres purchased. Based on this information, the tax authorities calculate the corresponding refund amounts.
For this reason, prior registration of the vehicle is critical. A fleet may be using its fuel cards correctly and still encounter problems recovering the tax if certain licence plates are not properly recorded in the Spanish register.
At the end of each month, the Spanish Tax Agency processes the refunds relating to the reported fuel supplies and, where applicable, makes payment into the bank account declared by the beneficiary.
In addition, during the first quarter of the following year, the annual mileage of each vehicle that has been registered under the scheme must be reported.
The amount of the refund must be analysed according to the period in which the fuel was consumed. Under the general regime, since 2019 the refund rate has been EUR 49.00 per 1,000 litres, subject to a limit of 50,000 litres per vehicle per year. However, this amount may be affected by temporary measures.
For example, between 1 July and 30 September 2026, the refund rate has temporarily been set at EUR 0.00, while an extraordinary transport support scheme applies in parallel. It is therefore important to verify the regime applicable on the specific date on which the fuel was supplied.
For international transport companies, ensuring that beneficiaries, vehicles and fuel cards are correctly registered can help prevent lost refunds and issues accumulating over several tax periods.
At VAT & GREEN TAX, we can manage the registration of non-resident transport operators, the registration and amendment of their vehicles, and their subsequent compliance obligations before the Spanish Tax Agency. If you manage an international fleet or fuel cards for transport operators carrying out activities in Spain, you can contact our team to review the current setup and identify any potential issues.
