Partial refund of the Spanish excise duty is only possible for transport companies/bus companies registered in the Spanish vehicle register. Refund is only possible as of the registration date of the trucks.

Who can submit a claim?
Transport companies/bus companies registered within the EU using vehicles with a gross weight higher than 7,5 ton. Maximum refundable amount is 50.000 liters/vehicle/year.

Refund rates per liter

Rate pr. 22th of March to 30th of June 2026:

0,000 EUR per liter (An extraordinary and temporary bonification of €0.20 per litre of diesel used in registered vehicles has been approved, applicable to supplies made between 22 March and 30 June 2026.)

Rate per 1 January 2022:

0,049 EUR per liter (state rate of 0,001 EUR/liter + a regional rate of 0,048 EUR/liter)

Temporary bonifications for transport companies
The conditions and procedures for the payment of bonifications to transport companies eligible for excise duty refund have now been published:

• Limit: 70% of the additional fuel cost (*) resulting from the rise in energy prices caused by the war in Iran.

• How and by whom this calculation is made: it is calculated automatically by the tax administration based on information from the excise duty refund.

• How the bonification will be received: monthly, via the same mechanism as for excise duty.

• Obligations of transport companies receiving the bonification: they are obliged to keep documentation proving fuel consumption and the additional cost incurred for ten years, as the authorities may request it.