• Recovering regional part of Spanish Hydrocarbons Tax

Recovering regional part of Spanish Hydrocarbons Tax

11 April 2022

An expected ruling by the Spanish Supreme Court may open the door to refunds of the part of the special Tax on Hydrocarbons that is allocated to the Spanish regions.

It concerns an excise duty on (all types of) fuel for which a regional allocation was applicable in Spain between 2013 and 2018. As it replaces a similar tax that was declared contrary to European Union law, many taxpayers already considered the possibility of requesting a refund. The Supreme Court will now have to decide on such a refund and on who would be entitled to apply for it.

More detailed information can be found in the attached newsletter from our Spanish colleagues.

If your company has activities in Spain in the transport, logistic or automotive sector, you may be affected by this decision. We at BDO can assist you in assessing the feasibility and benefits of recovering taxes paid and in applying for a possible refund. Do not hesitate to talk to your local BDO contact in this respect.