The General Directorate of Taxes issues a binding ruling
The General Directorate of Taxes (through the Vice-Ministry of Finance and Relations with the European Union) has issued a binding reply resolving concerns within the transport sector regarding the application of fuel taxation. The ruling confirms that companies dedicated to the specific road assistance and rescue service are entitled to a partial refund of the Special Tax of the Canary Islands on petroleum-derived fuels, in accordance with Article 12 bis of Law 5/1986.
The query followed changes to the Canary Islands Budget Law for 2026
The consultation, submitted by a business association after amendments to the Canary Islands General Budget Law for 2026 came into force, sought to determine whether tow and rescue trucks fit the concept of exclusive road transport of goods on behalf of third parties for the purpose of the fiscal benefit granted for professional diesel or petrol.
Conditions for the partial refund are reiterated
The interpretative criterion set by the regional tax authority confirms the partial refund as long as the operational and administrative conditions required by the regulations are met: services must be provided to the client using motor vehicles assigned to the activity, classified under category N2 (for transport of goods with a gross vehicle mass (MMA) of more than 3.5 tonnes and up to 12 tonnes) or N3 (for MMA exceeding 12 tonnes), the activity must be carried out on behalf of third parties and for financial compensation; the company must hold the required special administrative authorisation regulated by the Canary Islands Road Transport Planning Law; and the vehicle and owner data must be properly recorded in the Census of Farmers and Transporters.
Assistance work without moving the vehicle does not affect the refund right
Hacienda explicitly clarifies that carrying out roadside assistance tasks without the physical movement of the vehicle (such as a battery recharge or an on-site tyre change) does not nullify or interrupt the right to the tax refund accumulated in the fuel, as it forms part of the integrated assistance and rescue service provided by the authorised tow trucks.
The article Transportes: Hacienda avala la devolución parcial del impuesto del combustible para las grúas en Canarias was first published on canarymaritime.com.
