What is reimbursed is the increase that the tax rate applicable to diesel for general use underwent on 1 January 2007 in the Tax on Hydrocarbons, and part of the Regional quota of the Tax on Minority Sales of Certain Hydrocarbons, by the amount established as appropriate in each Autonomous Region. 

Owners of the vehicles defined below, who perform the relevant transport activity:

Motor vehicles and sets of hitched-on vehicles used exclusively to transport merchandise by road, on behalf of others or oneself, and with a maximum authorised weight equal to or exceeding 7.5 tonnes.

Motor vehicles used for regular or occasional transport of passengers, included categories M2 or M3 of those established in Directive 70/156/EEC of the Council, of 6 February 1970.

Taxis that hold the required licences and taxi-meter apparatus.

The General State Budgets Act modified the reference value for calculating the returns applicable to diesel oil for professional use during the 2010 fiscal year.This modification arose from the adoption of the minimum tax rates applicable in the Kingdom of Spain from January 1, 2010, as established in Directive 2003/96.

This resulted in the reference value rising from 269.86/1000L to 278/1000L (excluding the 24/1000L of Retail Sales Tax allocated to the State); this new reference shall be used for calculating the returns applicable according to the current tax rate established in epigraph 1.3 on the special hydrocarbon tax (¿307/1000L). Therefore, the return rate at January 1, 2010, was 29/1000L (307-278=29).

Adjusting this tax rate to the Directive involves modifying the 2009 return rate of 37.14/1000L to 29/1000L for 2010 (provided that this new tax is not modified again), which represents a maximum annual return of 1450 per vehicle.

Act 26/2009 of December 23, on General State Budgets for 2010.

FOURTEENTH FINAL PROVISION.

Amendment of Act 38/1992 of December 28, on Special Taxes

1. As of January 1, 2010, and to remain in force indefinitely, Article 52bis, Section 6(a) of Act 38/1992 of December 28, on Special Taxes, shall now read as follows:
2. The return rate (stated in Euros per 1000 litres) shall be the positive amount resulting from subtracting 278 Euros from the tax rate in force at the time the return takes place, which is stated in epigraph 1.3.

The reimbursement shall not exceed that for 50,000 litres of diesel per vehicle, per year, except in the case of auto-taxis, in which case the maximum amount of the reimbursement shall not exceed that for 5,000 litres per auto-taxi and year.

In order to obtain the reimbursement, one must follow the steps that are stated below:

To register on the census of beneficiaries, to pay with a professional diesel card for the reports provided by a service station, and when they are supplies made on own consumption facilities, to register these and present a list of the supplies made:

Inscription on the census of professional diesel beneficiaries.

1. The owners of vehicles must register on the "Census of professional diesel beneficiaries and of vehicles they own". To do so, they must: 
2. Present an application to the Tax Agency on the Internet in which they identify both the beneficiary who owns the vehicle/s, as well as their licence plate. 
3. To declare, in the case of road transport of merchandise, the authorisation number granted by the Development Ministry (Merchandise Transport Card), for vehicles that are required to have that authorisation. 
4. To declare the company Authorisation Number, in the case of passenger transport, for vehicles for which the regulations require that authorisation. 
5. In the case of auto-taxis, when a transport card is not available, to declare the authorisation number of the Municipal Licence and the relevant municipal district.
6. To notify the data of the financial institution and the bank account code to which the Tax Agency is to perform the reimbursement transfer.

Supplies delivered to the Service Stations.

1. In order to generate the right to reimbursement for diesel supplies made at service stations, it is obligatory to have paid using a valid professional diesel card. 
2. Use of that specific means of payment automatically implies that the holder applies for reimbursement of those taxes.  

On the basis of the lists of supplies presented by the companies issuing valid cards for professional diesel, the Special Taxes Management Office for the tax domicile of the beneficiary will resolve this and perform the bank transfer to the account provided by each beneficiary.&

Any other additional obligation for the beneficiaries of the reimbursement?

All the beneficiaries entitled to reimbursement must submit an annual return to the Tax Agency by Internet, within the first twenty days of each calendar year, including the number of kilometres covered, on 1 January and on 31 December the previous year, according to the electronic form approved by the State Tax Administration Agency for that purpose.

This regulation came into force on 1 January 2007. The beneficiaries of professional diesel who were performing the activity during the first quarter of 2007 and have fulfilled the requisites and obligations established in the tax management procedure prior to 31 March 2007 are entitled to receive the relevant reimbursements for the supplies of diesel made since 1 January 2007.