It can be requested between September 18 and October 31, 2023.
Royal Decree-Law 5/2023, of June 28, has approved new extraordinary and temporary aid to defray the price of certain energy products for road transport companies that do not benefit from the partial refund of the Hydrocarbon Tax for the diesel for professional use.
BENEFICIARIES
Self-employed workers and companies with legal personality legally constituted in Spain that, on June 30, 2023 (date of entry into force of Royal Decree-Law 5/2023), may be beneficiaries of this aid:
- They are holders of a transport authorization of any of the classes VDE, VT, VTC, VSE, MDLE and MDPE, taking into account the number and type of vehicles assigned to the authorization and are registered in the Registry of Transport Companies and Activities .The Tax Agency will consider, for these purposes, the owners who, as of June 30, 2023, are registered in the Registry of Transport Companies and Activities, and have been sent by the Ministry of Transport, Mobility and Urban Agenda with information on the NIF of the carrier, type of license held and number of vehicles and classification. Information is provided on the link to the Registry of Transport Companies and Activities in which the qualifying titles in force can be compared (authorizations for the exercise of the activity, licenses community, professional competence, safety advisors and driver qualification), as well as the vehicles registered therein, in the terms established in article 53 of Law 16/1987, of July 30, on the Regulation of Land Transport .https://www.mitma.gob.es/transporte-terrestre/servicios-al- carrier/consultation-to-the-registry-of-companies-and-transport-activities
- Have at your disposal a license issued in Ceuta and Melilla for taxi vehicles.The requirement of being the holder of a VT license is considered fulfilled with the license issued in Ceuta and Melilla for taxi vehicles as long as it is available on June 30, 2023. The Tax Agency will consider for these purposes the holders who, as of June 30, of 2023, have authorization for a self-taxi tourist vehicle in the Cities of Ceuta and Melilla, and have been sent by the Ministry of Transport, Mobility and Urban Agenda.
- They are owners of urban buses in accordance with the classification by use criteria of the General Vehicle Regulations and as of June 30, 2023, they are registered in the Vehicle Registry of the Central Traffic Headquarters.For these purposes, the Tax Agency will consider the owners of urban buses in accordance with the classification by use criteria of the General Vehicle Regulations that are registered in the Vehicle Registry of the Central Traffic Headquarters as of June 30, 2023 and have been sent by the Ministry of Transport, Mobility and Urban Agenda.
Beneficiaries must develop an activity that falls within the following CNAE codes:
| CNAE code | Activity: A) TRANSPORTATION |
|---|---|
| 4932 | Transportation by taxi |
| 4939 | Types of land passenger transport nec |
| 4941 | Road freight transport |
| 4942 | moving services |
| 8690 | Medical transportation service for people |
| 4931 | Urban and suburban land passenger transportation |
The aid cannot benefit in any way natural persons or companies affected by sanctions that the European Union may have established as a result of Russia's invasion of Ukraine.
AMOUNT OF AID
The individual amount of the aid is determined based on the number and type of vehicle operated by each beneficiary who is not eligible to benefit from the partial refund of the Hydrocarbon Tax on diesel for professional use, in accordance with the following table:
| Vehicle | Amount (euros) |
|---|---|
| Heavy goods. Truck. MDPE with MMA ≥7.5 t and fuel type LPG, CNG or LNG | 1.845 |
| Heavy goods. MDPE with MMA ≥7.5 t, type of diesel fuel and domiciled in the Canary Islands, Ceuta or Melilla | 1.350 |
| Heavy goods. Truck. MDPE with MMA <7.5t | 500 |
| Light goods. Van. MDLE | 225 |
| VSE ambulance | 225 |
| Taxis. VT. with fuel type LPG, CNG or LNG. | 205 |
| Taxis. VT with gasoline fuel type. VT with diesel fuel type and domiciled in the Canary Islands or taxis domiciled in Ceuta or Melilla or without a taximeter device | 150 |
| Rental vehicle with driver. VTC | 150 |
| Bus. VDE and type of fuel LPG, CNG or LNG | 1.025 |
| Bus. VDE and type of diesel fuel and domiciled in the Canary Islands, Ceuta or Melilla | 750 |
| City bus in accordance with the classification by use criteria of the General Vehicle Regulations and type of fuel LPG, CNG or LNG | 1.025 |
| Urban bus in accordance with the classification by use criteria of the General Vehicle Regulations, type of diesel fuel and domiciled in the Canary Islands, Ceuta or Melilla | 750 |
This aid is incompatible with the aid for beneficiaries of the Hydrocarbon Tax refund for professional diesel, so the aid will not be applied to vehicles that are entitled to the aforementioned refund.
PROCEDURE
Beneficiaries must request the aid, electronically through the electronic headquarters of the competent Tax Agency, using the form enabled for this purpose.
Applicants must attach to their application:
- A responsible declaration expressly stating that the applicant company has been economically affected by the consequences derived from the invasion of Ukraine.
- A written declaration of any other aid that Ukraine has received in application of the European Temporary Framework or the National Temporary Framework approved by the European Commission.
- A written statement identifying the companies with which they are linked and associated.
- Additionally, applicants must submit, to the State Tax Administration Agency, a responsible declaration at the time they exceed the maximum amount allowed, in application of the European Temporary Framework Ukraine or the National Temporary Framework.
The responsible declarations indicated above will be submitted, together with the application, through a file in CSV format, adjusted to the model provided in the electronic headquarters of the Tax Agency.
The application may be submitted during the period between September 18 and the October 31, 2023.
COMPETENT ADMINISTRATION
The aid will be processed by the State Tax Administration Agency, with respect to beneficiaries with tax domicile in common territory, and the corresponding Foral Administration, in the case of beneficiaries with tax domicile in the territory of the Autonomous Community of the Basque Country or the Foral Community of Navarra.
Within the scope of the State Tax Administration Agency, these aid will be processed by the services of the Regional Customs and Special Tax Units of the Special Delegations of the Tax Agency.
LIMIT OF AID
The amount of aid received cannot exceed the maximum amount per beneficiary provided for aid for limited amounts of aid, in accordance with the relevant Decisions approved in accordance with the rules of the European Temporary Framework Ukraine.