• EXCISE RECOVERY

    Our knowledge of European legislation enables us to help you improve the profitability of your business by recovering taxes on your overseas expenses.

GASÓLEO PROFESIONAL RECOVERY (SPAIN)
TICPE RECOVERY (FRANCE)
GASOIL PROFESSIONNEL RECOVERY (BELGIUM)

GASÓLEO PROFESIONAL RECOVERY (SPAIN)

The Spanish State and its Autonomous Communities allow partial rebates on fuel taxes, both for Spanish and foreign companies domiciled in the European Union. The rebate is provided by the Spanish State, but it is the Autonomous Communities that set the amount to be repaid.

It is currently set at 49€/1000 litres including 1€ of the state part.

The amount of 50,000 litres per year and per vehicle of over 7.5 metric tons is established as a rebate limit in the case of freight, or the vehicles included in categories M2 or M3 as set forth in Directive 70/156/EEC of the Council, in the case of passenger transportation.

The required documents vary depending on the nationality of the company.

REQUIREMENTS

  • The company and its vehicles must be registered with the Spanish State Agency for Tax Administration (AEAT).
  • For non-Spanish companies, a tax representative based in Spain and in possession of a Spanish NIF (Tax ID Number) must be designated.
  • This NIF does not carry any tax liability in Spain and is only used for registration with the Census on Gasóleo Profesional
  • Gasóleo Profesional card authorised by the AEAT.

TICPE RECOVERY (France)

TICPE – the Internal Tax on Energy Product Consumption – is an internal tax levied on petroleum products in France. This tax can be partially recouped by domestic and foreign professional hauliers and passenger carriers.

The limit in litres per vehicle/six-month period eligible for a rebate is set at 20,000 litres.

The rebate rate, as shown in the table (link here), can be set by region** or a fixed rate.

** To request a refund by region, the company must consume fuel in at least three different regions.

REQUIREMENTS

  • For freight transportation, the vehicle must weigh over 7.5 tons and be registered in the European Union.
  • The application is made for each complete vehicle, regardless of whether it has a tipper, trailer or tank.
  • The company must be based in a European Union member state.
  • The request must relate to the purchase of diesel in France.
  • The company may request a rebate for the last three years, provided it has not done so before.
  • Applications are six-monthly.

DOCUMENTATION

  • Copies of driving licences and vehicle specifications.
  • Copies of ownership certificates or leasing or rental contracts.
  • Bank certificate, indicating IBAN and BIC_SWIFT.
  • Proxy in favour of Gem86.
  • Copies of the diesel receipts corresponding to the application period.

GASOIL PROFESSIONNEL RECOVERY (BELGIUM)

The Belgian Government allows domestic and foreign companies to apply for a partial rebate of the tax on fuel consumption. The amount to be returned, though it varies monthly, has remained fixed for the last two years.

The limit in litres per vehicle/year eligible for a rebate is set at 20,000 litres.

The company may request a rebate for the last three years, provided it has not done so before.

REQUIREMENTS

  • Only freight companies may request the rebate.
  • The vehicles must weigh over 7.5 tons and be registered in the European Union.
  • The company must be based in a European Union member state.
  • The request must relate to the purchase of diesel in Belgium.
  • Only one application per vehicle may be submitted annually.

DOCUMENTATION

  • Photocopy of driving licences and certificates of ownership if they are owned, or leasing or rental contracts if they are not.
  • Photocopy of vehicle specifications.
  • Bank Certificate.
  • Proxy in favour of Gem86.
  • Copies of the diesel receipts corresponding to the application period.
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