Excise duty from Spain

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)