As of 30 July 2026, the Directions Generales Impositiva published a detailed guideline explaining the procedures for applying for, granting, or terminating the value‑added tax (IVA) refund on diesel (gasoil) under the high‑benefit and low‑benefit schemes. The document enumerates the eligibility conditions, including consumption thresholds, geographic location criteria, and the necessity that the fuel be used for taxable activities. Applicants must complete the designated online form within thirty days of meeting the criteria, and upload supporting documentation such as consumption records and invoices. The guideline outlines a verification timeline of up to fifteen business days, after which the refund is authorized if all conditions are satisfied. It also describes the process for withdrawing the benefit, which involves submitting a termination request and confirming the change in consumption patterns. Taxpayers are reminded to maintain accurate records for at least five years and to report any discrepancies promptly. Failure to comply may trigger audits, result in refund denial, and incur financial penalties and interest. The measure is intended to curb misuse of the tax advantage while providing a clear pathway for eligible claimants to obtain the refund in a timely manner. Taxpayers should review their operational data to determine eligibility before the upcoming filing window.
Key Takeaways
- Eligibility thresholds: Based on consumption limits and location.
- Submission deadline: Within 30 days of meeting criteria.
- Non‑compliance impact: Refund denial, penalties, interest.
Source: Read Original Announcement