{"id":221,"date":"2016-03-16T09:52:59","date_gmt":"2016-03-16T09:52:59","guid":{"rendered":"https:\/\/gestvan-asesoria.com\/?p=221"},"modified":"2021-12-14T09:53:34","modified_gmt":"2021-12-14T09:53:34","slug":"devolucion-parcial-gasoleo-profesional","status":"publish","type":"post","link":"https:\/\/gestvan-asesoria.com\/?p=221","title":{"rendered":"DEVOLUCI\u00d3N PARCIAL GAS\u00d3LEO PROFESIONAL"},"content":{"rendered":"<p><span style=\"font-family: inherit;\">Os recordamos que todos los titulares de veh\u00edculos dedicados a una actividad profesional del transporte tienen derecho a una devoluci\u00f3n parcial del impuesto que se aplica sobre el gas\u00f3leo consumido. En concreto se devuelve el incremento que,\u00a0 con fecha 1 de Enero de 2007, sufra el\u00a0 tipo impositivo aplicable\u00a0 al gas\u00f3leo para uso general en el\u00a0 Impuesto sobre Hidrocarburos y la\u00a0 parte de la cuota auton\u00f3mica del\u00a0 Impuesto sobre Ventas Minoristas de Determinados Hidrocarburos,\u00a0 en la cuant\u00eda que en su caso\u00a0 cada Comunidad Aut\u00f3noma establezca.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: inherit;\">\u00bfQui\u00e9nes tienen derecho a la devoluci\u00f3n?<\/span><\/p>\n<p><span style=\"font-family: inherit;\">\u00a0\u00a0 Los titulares de los veh\u00edculos\u00a0 citados en el apartado siguiente, que\u00a0 ejercen\u00a0 la correspondiente actividad\u00a0 de transporte.<\/span><\/p>\n<p><span style=\"font-family: inherit;\">Veh\u00edculos que tienen este beneficio<\/span><\/p>\n<p><span style=\"font-family: inherit;\">\u00a0\u00a0 1.\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif;\">Veh\u00edculos de motor y conjuntos de veh\u00edculos acoplados destinados exclusivamente al transporte de mercanc\u00edas por carretera, por cuenta ajena o por cuenta propia, y con peso m\u00e1ximo autorizado igual o superior a 7,5 toneladas.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0 2. Los veh\u00edculos de motor destinados al transporte de pasajeros,, regular u ocasional, incluidos en las categor\u00edas M2 o M3 de las establecidas en la Directiva 70\/156\/CEE del Consejo, de 6 de febrero de 1970.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0 3. Los taxis provistos de las preceptivas autorizaciones y de aparato tax\u00edmetro<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: inherit;\">\u00bfQu\u00e9 hay que hacer para obtener la devoluci\u00f3n?<\/span><\/p>\n<div class=\"cuerpo_mensaje\">\n<p><span style=\"font-family: Arial;\">\u00a0\u00a0 Para obtener la devoluci\u00f3n hay que seguir los pasos que seguidamente se desarrollan:<\/span><\/p>\n<p><span style=\"font-family: Arial;\">\u00a0\u00a0 Inscribirse en el censo de beneficiarios, pagar con una tarjeta gas\u00f3leo profesional para los reportajes realizados\u00a0 en una estaci\u00f3n de servicio, y cuando se trate de suministros realizados en instalaciones de consumo propio,\u00a0 dar de alta las mismas y\u00a0 presentar la relaci\u00f3n de los suministros realizados.<\/span><\/p>\n<p><span style=\"font-family: Arial;\">\u00a0 Los titulares de los veh\u00edculos deber\u00e1n inscribirse en el \u201cCenso de beneficiarios de gas\u00f3leo profesional y de veh\u00edculos de su titularidad\u201d.<\/span><\/p>\n<p><span style=\"font-family: Arial;\">\u00a0\u00a0 Para ello deber\u00e1n:<\/span><\/p>\n<p><span style=\"font-family: inherit;\"><span style=\"font-family: Arial;\">a)<\/span>\u00a0\u00a0\u00a0\u00a0<span style=\"font-family: Arial;\">Presentar a la Administraci\u00f3n Tributaria, por Internet en este mismo sitio (WEB de la Agencia Tributaria),\u00a0 una solicitud en la que se identifique tanto el beneficiario titular del veh\u00edculo\/s, as\u00ed como la matricula de estos.<\/span><\/span><\/p>\n<p><span style=\"font-family: inherit;\"><span style=\"font-family: Arial;\">b)<\/span>\u00a0\u00a0\u00a0\u00a0<span style=\"font-family: Arial;\">Declarar, cuando se trate de transporte de mercanc\u00edas por carretera, el n\u00famero de autorizaci\u00f3n concedida por el Ministerio de Fomento (Tarjeta de Transporte de Mercanc\u00edas), para los veh\u00edculos a los que la normativa exige esta autorizaci\u00f3n.<\/span><\/span><\/p>\n<p><span style=\"font-family: inherit;\"><span style=\"font-family: Arial;\">c)<\/span>\u00a0\u00a0\u00a0\u00a0<span style=\"font-family: Arial;\">Declarar, cuando se trate\u00a0 de transporte de viajeros, el n\u00famero de Autorizaci\u00f3n de empresa, para los veh\u00edculos a los que la normativa exige esta autorizaci\u00f3n.<\/span><\/span><\/p>\n<p><span style=\"font-family: inherit;\"><span style=\"font-family: Arial;\">d)<\/span>\u00a0\u00a0\u00a0\u00a0<span style=\"font-family: Arial;\">Declarar, en el caso de los auto-taxis, cuando no disponga de tarjeta de transporte, el n\u00famero de autorizaci\u00f3n correspondiente a la Licencia Municipal y Municipio al que corresponde.<\/span><\/span><\/p>\n<p><span style=\"font-family: inherit;\"><span style=\"font-family: Arial;\">e)<\/span>\u00a0\u00a0\u00a0\u00a0<span style=\"font-family: Arial;\">Comunicar los datos de la entidad financiera y del C\u00f3digo de la cuenta bancaria, a la que la Agencia Estatal de la Administraci\u00f3n Tributaria efectuar\u00e1 la transferencia de las devoluciones.<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Arial;\">\u00a0\u00a0\u00a0 Para que se genere el derecho a la devoluci\u00f3n por\u00a0 los\u00a0 suministros de gas\u00f3leo efectuados en instalaciones de venta al por menor (estaciones de servicio),\u00a0 deber\u00e1n abonarse, obligatoriamente, mediante la utilizaci\u00f3n de una \u201ctarjeta gas\u00f3leo profesional\u201d. La utilizaci\u00f3n de este\u00a0 medio espec\u00edfico de pago, implica autom\u00e1ticamente la solicitud por el titular de la devoluci\u00f3n del impuesto.<\/span><\/p>\n<p><span style=\"font-family: Arial;\">\u00a0 \u00a0 Los\u00a0 establecimientos de venta al por menor que acepten la tarjeta gas\u00f3leo profesional como medio espec\u00edfico de pago, quedan obligados a suministrar a la entidad emisora de la tarjeta el detalle de cada operaci\u00f3n de suministro, con la identificaci\u00f3n del NIF del titular de la tarjeta, la matr\u00edcula del veh\u00edculo, n\u00famero de litros y tipo de carburante suministrado, fecha y hora del suministro, as\u00ed como el C\u00f3digo de Identificaci\u00f3n Minorista (CIM) de la persona por cuenta de la cual se realiza el suministro.<\/span><\/p>\n<p><span style=\"font-family: Arial;\">\u00a0\u00a0 Tendr\u00e1 la condici\u00f3n de instalaci\u00f3n de consumo propio \u00abel establecimiento de recepci\u00f3n de gas\u00f3leo de uso general\u00bb, cuyo titular se encuentre inscrito en el censo de beneficiarios de gas\u00f3leo profesional, y desde el que se efect\u00faen suministros a veh\u00edculos del titular de la instalaci\u00f3n.<\/span><\/p>\n<p><span style=\"font-family: inherit;\">\u00a0\u00a0 En base a las relaciones de suministros presentadas, el \u00f3rgano competente, correspondientes al domicilio fiscal del beneficiario de la devoluci\u00f3n, acordar\u00e1 la misma y efectuar\u00e1 la transferencia bancaria a la cuenta indicada\u00a0 por dicho beneficiario.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: inherit;\">\u00bfExiste alguna obligaci\u00f3n para los Beneficiarios del Gas\u00f3leo Profesional?<\/span><\/p>\n<\/div>\n<p><span style=\"font-family: inherit;\">\u00a0\u00a0\u00a0SI, todos los\u00a0 beneficiarios con derecho a devoluci\u00f3n deber\u00e1n presentar, a trav\u00e9s de la sede electr\u00f3nica de la Agencia Estatal de Administraci\u00f3n Tributaria, en la direcci\u00f3n electr\u00f3nica<a href=\"http:\/\/www.agenciatributaria.es\/\">\u00a0\u00a0<\/a><span style=\"color: #3366ff;\"><a href=\"http:\/\/www.agenciatributaria.es\/\">www.agenciatributaria.gob.es<\/a><\/span>, una declaraci\u00f3n anual, dentro del primer trimestre del a\u00f1o siguiente\u00a0a la finalizaci\u00f3n del a\u00f1o natural, comprensiva del n\u00famero de kil\u00f3metros recorridos, a fecha 1 de enero y a 31 de diciembre del a\u00f1o a que se refiere la declaraci\u00f3n, ajustada al formato electr\u00f3nico aprobado por la Agencia Estatal de la Administraci\u00f3n Tributaria, a este fin.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/Aduanas_e_Impuestos_Especiales\/Impuestos_Especiales\/Gasoleo_Profesional\/Gasoleo_Profesional.shtml\">www.agenciatribuatria.es\/gasoleoprofesional<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Os recordamos que todos los titulares de veh\u00edculos dedicados a una actividad profesional del transporte tienen derecho a una devoluci\u00f3n parcial del impuesto que se aplica sobre el gas\u00f3leo consumido. En concreto se devuelve el incremento que,\u00a0 con fecha 1 de Enero de 2007, sufra el\u00a0 tipo impositivo aplicable\u00a0 al gas\u00f3leo para uso general en&#8230;<\/p>\n","protected":false},"author":3,"featured_media":222,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-221","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 PARCIAL GAS\u00d3LEO PROFESIONAL - 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=221\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DEVOLUCI\u00d3N PARCIAL GAS\u00d3LEO PROFESIONAL - Gestvan Asesoria\" \/>\n<meta property=\"og:description\" content=\"Os recordamos que todos los titulares de veh\u00edculos dedicados a una actividad profesional del transporte tienen derecho a una devoluci\u00f3n parcial del impuesto que se aplica sobre el gas\u00f3leo consumido. 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