{"id":218,"date":"2016-03-31T09:51:57","date_gmt":"2016-03-31T09:51:57","guid":{"rendered":"https:\/\/gestvan-asesoria.com\/?p=218"},"modified":"2021-12-14T09:52:41","modified_gmt":"2021-12-14T09:52:41","slug":"devolucion-gasoleo-agricola","status":"publish","type":"post","link":"https:\/\/gestvan-asesoria.com\/?p=218","title":{"rendered":"DEVOLUCI\u00d3N GAS\u00d3LEO AGR\u00cdCOLA"},"content":{"rendered":"<h1>\u00bfQui\u00e9nes tienen derecho a la devoluci\u00f3n?<\/h1>\n<div class=\"detalle_mensaje\">\n<div class=\"cuerpo_mensaje\">\n<p><span style=\"font-family: Arial, sans-serif;\">Los agricultores y ganaderos que en el periodo indicado hayan tenido derecho a la utilizaci\u00f3n de gas\u00f3leo bonificado para uso agr\u00edcola y que efectivamente haya sido empleado como carburante en la agricultura, incluida la horticultura, ganader\u00eda y silvicultura, y que, adem\u00e1s, en relaci\u00f3n con estas actividades, hayan estado inscritos en dicho periodo\u00a0 en el Censo de Empresarios, Profesionales y Retenedores.<\/span><\/p>\n<div class=\"detalle_mensaje\">\n<div class=\"nombre_canal\">\n<h1>\u00bfQu\u00e9 consumos de gas\u00f3leo dan derecho a la devoluci\u00f3n?<\/h1>\n<\/div>\n<div class=\"cuerpo_mensaje\">\n<p><span style=\"font-family: inherit;\">Los consumos realizados en:<\/span><\/p>\n<p><span style=\"font-family: inherit;\">a) Motores de tractores y maquinaria agr\u00edcola autorizados o no para circular por v\u00edas y terrenos p\u00fablicos, empleados en la agricultura, incluida la horticultura, ganader\u00eda y silvicultura,<\/span><\/p>\n<p><span style=\"font-family: inherit;\">b) Motores\u00a0 de los aparatos y artefactos empleados en igual destino.<\/span><\/div>\n<div><\/div>\n<div>\n<div class=\"nombre_canal\">\n<h1>\u00bfA cu\u00e1nto asciende la devoluci\u00f3n?<\/h1>\n<\/div>\n<p><span style=\"font-family: inherit;\">El importe a devolver ser\u00e1 igual al\u00a0 resultado de aplicar el tipo de 78,71 euros por 1.000 litros sobre una base constituida por el volumen de gas\u00f3leo efectivamente empleado en la agricultura incluida la horticultura,\u00a0 ganader\u00eda, y silvicultura durante el a\u00f1o anterior, expresado en miles de litros.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div class=\"nombre_canal\">\n<h1>\u00bfQu\u00e9 hay que hacer para obtener la devoluci\u00f3n?<\/h1>\n<\/div>\n<p><span style=\"font-family: inherit;\">Para obtener la presente devoluci\u00f3n del Impuesto sobre Hidrocarburos, deber\u00e1 presentarse a la Administraci\u00f3n Tributaria -de acuerdo con la\u00a0 Orden que en cada per\u00edodo establezca el procedimiento para la devoluci\u00f3n parcial de las cuotas del Impuesto sobre Hidrocarburos soportadas por\u00a0 agricultores y ganaderos-\u00a0 la correspondiente solicitud de devoluci\u00f3n.<\/span><\/p>\n<p><span style=\"font-family: inherit;\">Esta presentaci\u00f3n\u00a0 se realizar\u00e1 por Internet en la direcci\u00f3n\u00a0<a href=\"https:\/\/www.agenciatributaria.gob.es\/AEAT.sede\/Inicio\/Inicio.shtml\">www.agenciatributaria.gob.es<\/a>,<\/span>\u00a0<span style=\"font-family: inherit;\">a partir del 1 de abril del a\u00f1o posterior a aqu\u00e9l en el que se realizaron las adquisiciones de gas\u00f3leo, estando en posesi\u00f3n de un certificado de firma electr\u00f3nica, o realizar la presentaci\u00f3n de la solicitud a trav\u00e9s de la colaboraci\u00f3n social, ajustada al formato electr\u00f3nico aprobado.<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"detalle_mensaje\">\n<div class=\"nombre_canal\">\n<h1>\u00bfC\u00f3mo se efect\u00faa la devoluci\u00f3n?<\/h1>\n<\/div>\n<div class=\"cuerpo_mensaje\">\n<p><span style=\"font-family: inherit;\">En base a las solicitudes de devoluci\u00f3n presentadas, la Oficina Gestora de los Impuestos Especiales correspondiente al domicilio fiscal del beneficiario de la devoluci\u00f3n acordar\u00e1 la misma y efectuara la transferencia bancaria a la cuenta indicada por aqu\u00e9l.<\/span><\/p>\n<p><span style=\"font-family: inherit;\">Los interesados podr\u00e1n hacer el seguimiento de sus solicitudes y de las devoluciones practicadas consultando la mencionada p\u00e1gina web de la Agencia Estatal de Administraci\u00f3n Tributaria.<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"detalle_mensaje\">\n<div class=\"nombre_canal\">\n<h1>\u00bfExiste alguna otra obligaci\u00f3n para los beneficiarios de la devoluci\u00f3n?<\/h1>\n<\/div>\n<div class=\"cuerpo_mensaje\"><span style=\"font-family: inherit;\"><span style=\"font-family: Arial, sans-serif;\">S\u00cd.<\/span><span style=\"font-family: Arial, sans-serif;\">\u00a0Los beneficiarios de la devoluci\u00f3n del Impuesto sobre Hidrocarburos deber\u00e1n estar en posesi\u00f3n de la factura acreditativa de cada suministro o grupo de suministros incluidos en las solicitudes de devoluci\u00f3n y conservar las mismas durante un periodo de cuatro a\u00f1os a\u00a0 partir del d\u00eda siguiente a aquel en que dicha devoluci\u00f3n pudo comenzar a solicitarse.<\/span><\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfQui\u00e9nes tienen derecho a la devoluci\u00f3n? Los agricultores y ganaderos que en el periodo indicado hayan tenido derecho a la utilizaci\u00f3n de gas\u00f3leo bonificado para uso agr\u00edcola y que efectivamente haya sido empleado como carburante en la agricultura, incluida la horticultura, ganader\u00eda y silvicultura, y que, adem\u00e1s, en relaci\u00f3n con estas actividades, hayan estado inscritos&#8230;<\/p>\n","protected":false},"author":3,"featured_media":219,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-218","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DEVOLUCI\u00d3N GAS\u00d3LEO AGR\u00cdCOLA - Gestvan Asesoria<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gestvan-asesoria.com\/?p=218\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DEVOLUCI\u00d3N GAS\u00d3LEO AGR\u00cdCOLA - Gestvan Asesoria\" \/>\n<meta property=\"og:description\" content=\"\u00bfQui\u00e9nes tienen derecho a la devoluci\u00f3n? 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