{"id":21489,"date":"2026-08-03T08:30:00","date_gmt":"2026-08-03T06:30:00","guid":{"rendered":"https:\/\/nievesenergia.com\/?p=21489"},"modified":"2026-08-03T09:24:57","modified_gmt":"2026-08-03T07:24:57","slug":"fiscalitat-gasoil-gasolina-professionals-espanya","status":"publish","type":"post","link":"https:\/\/nievesenergia.com\/ca\/blog\/estacions-de-servei\/fiscalitat-gasoil-gasolina-professionals-espanya\/","title":{"rendered":"Fiscalitat del gasoil i la gasolina per a professionals a Espanya"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">El preu del combustible no dep\u00e8n \u00fanicament del cost del petroli o de la compet\u00e8ncia entre estacions de servei. Una part molt rellevant correspon a la <strong>c\u00e0rrega fiscal<\/strong>, que a Espanya est\u00e0 composta principalment per <strong>l&#8217;Impost Especial sobre Hidrocarburs<\/strong> i <strong>l&#8217;IVA<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Per a determinats col\u00b7lectius professionals, especialment transportistes, existeix a m\u00e9s un r\u00e8gim espec\u00edfic conegut com a <strong>gasoil professional,<\/strong> que permet recuperar part de l&#8217;impost pagat. En aquest article analitzem en profunditat com funciona la fiscalitat del combustible a Espanya, quins impostos s&#8217;apliquen i com operen les devolucions. <\/p>\n<div class=\" jet-sm-gb-wrapper jet-sm-gb-f038b5ba-9a98-4da1-886c-f4c2546f06f8\" data-block-id=\"jet-sm-gb-f038b5ba-9a98-4da1-886c-f4c2546f06f8\" >\n<blockquote class=\"wp-block-quote  jet-sm-gb-wrapper jet-sm-gb-f038b5ba-9a98-4da1-886c-f4c2546f06f8 is-layout-flow wp-block-quote-is-layout-flow\"><div class=\" jet-sm-gb-wrapper jet-sm-gb-05a36560-a806-43ee-87f0-5859d29fc84f\" data-block-id=\"jet-sm-gb-05a36560-a806-43ee-87f0-5859d29fc84f\" >\n<p class=\"jet-sm-gb-wrapper jet-sm-gb-05a36560-a806-43ee-87f0-5859d29fc84f wp-block-paragraph\">Important: La fiscalitat energ\u00e8tica pot veure&#8217;s afectada per mesures extraordin\u00e0ries aprovades pel Govern en determinats moments, especialment en contextos de volatilitat energ\u00e8tica o econ\u00f2mica. Per aquest motiu, alguns tipus impositius, bonificacions o ajudes poden variar respecte a la situaci\u00f3 descrita en aquest article. Si vols con\u00e8ixer com van afectar les \u00faltimes mesures fiscals aplicades als carburants, que van entrar en vigor el 22 de mar\u00e7 de 2026, pots consultar el nostre article sobre la <strong><a href=\"https:\/\/nievesenergia.com\/blog\/estaciones-servicio\/rebaja-iva-carburantes-particulares-y-profesionales\/\" target=\"_blank\" rel=\"noreferrer noopener\">rebaixa de l&#8217;IVA i de l&#8217;impost especial sobre hidrocarburs: com afecten particulars i professionals.<\/a><\/strong>  <\/p>\n<\/div><\/blockquote>\n<\/div><div class=\" jet-sm-gb-wrapper jet-sm-gb-8b53eb46-71db-4cd0-8309-1ed213acb2a5\" data-block-id=\"jet-sm-gb-8b53eb46-71db-4cd0-8309-1ed213acb2a5\" >\n<h2 class=\"wp-block-heading  jet-sm-gb-wrapper jet-sm-gb-8b53eb46-71db-4cd0-8309-1ed213acb2a5\">Quins impostos graven el combustible a Espanya?<\/h2>\n<\/div>\n<p class=\"wp-block-paragraph\">Cada vegada que repostem benzina o gasoil estem pagant, sobretot, dos grans impostos:<\/p>\n<div class=\" jet-sm-gb-wrapper jet-sm-gb-23eb4007-e566-4318-903c-ab1fe2df7ac7\" data-block-id=\"jet-sm-gb-23eb4007-e566-4318-903c-ab1fe2df7ac7\" >\n<h3 class=\"wp-block-heading  jet-sm-gb-wrapper jet-sm-gb-23eb4007-e566-4318-903c-ab1fe2df7ac7\">Impost especial sobre hidrocarburs<\/h3>\n<\/div>\n<p class=\"wp-block-paragraph\">\u00c9s un impost especial regulat per la <strong>Llei 38\/1992, d&#8217;Impostos Especials<\/strong>. Grava el consum de productes energ\u00e8tics com la gasolina i el gasoil, entre altres. <\/p>\n\n<p class=\"wp-block-paragraph\">Aquest impost t\u00e9 una estructura composta per:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Tipus general estatal<\/strong><\/li>\n\n\n\n<li>(Anteriorment existia un tram auton\u00f2mic, actualment integrat en el sistema com\u00fa despr\u00e9s de diverses reformes)<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">L&#8217;import \u00e9s una <strong>quantitat fixa per litre<\/strong>, no un percentatge sobre el preu. \u00c9s a dir, es paga el mateix per litre independentment que el combustible estigui m\u00e9s car o m\u00e9s barat en el mercat. <\/p>\n\n<p class=\"wp-block-paragraph\">Pots saber m\u00e9s sobre aquest impost <a href=\"https:\/\/administracion.gob.es\/pag_Home\/Tu-espacio-europeo\/derechos-obligaciones\/empresas\/impuestos\/especiales\/hidrocarburos.html\">aqu\u00ed<\/a><\/p>\n<div class=\" jet-sm-gb-wrapper jet-sm-gb-65a026ca-a40d-4009-b0d9-8e774f53d3df\" data-block-id=\"jet-sm-gb-65a026ca-a40d-4009-b0d9-8e774f53d3df\" >\n<h3 class=\"wp-block-heading  jet-sm-gb-wrapper jet-sm-gb-65a026ca-a40d-4009-b0d9-8e774f53d3df\">Impost sobre el valor afegit (IVA)<\/h3>\n<\/div>\n<p class=\"wp-block-paragraph\">Aquest impost \u00e9s m\u00e9s habitual, ja que pr\u00e0cticament qualsevol producte o servei que comprem, siguem professionals o particulars, i hagi o no de veure amb el carburant, est\u00e0 gravat per ell. S&#8217;aplica sobre el preu final (que inclou l&#8217;Impost Especial) s&#8217;aplica el <strong>21% d&#8217;IVA<\/strong> en la Pen\u00ednsula i Balears. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00c9s important entendre que l&#8217;IVA es calcula sobre la base imposable (el preu del producte) que ja inclou l&#8217;Impost Especial. \u00c9s a dir, el consumidor paga IVA tamb\u00e9 sobre el propi impost especial. <\/p>\n<div class=\" jet-sm-gb-wrapper jet-sm-gb-7f77192e-4062-4d91-953a-8aab936dac8f\" data-block-id=\"jet-sm-gb-7f77192e-4062-4d91-953a-8aab936dac8f\" >\n<p class=\"jet-sm-gb-wrapper jet-sm-gb-7f77192e-4062-4d91-953a-8aab936dac8f wp-block-paragraph\">La regulaci\u00f3 de l&#8217;IVA es troba en la <strong><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1992-28740\" target=\"_blank\" rel=\"noreferrer noopener\">Llei 37\/1992, de l&#8217;IVA.<\/a><\/strong><\/p>\n<\/div>\n<p class=\"wp-block-paragraph\"><em>Can\u00e0ries compta amb impostos propis que substitueixen a l&#8217;IVA, el IGIC (Impost General Indirecte Canari), i l&#8217;impost sobre hidrocarburs no aplicaria en aquesta regi\u00f3.<\/em><\/p>\n\n<h2 class=\"wp-block-heading\">Qu\u00e8 \u00e9s el gasoil professional?<\/h2>\n\n<p class=\"wp-block-paragraph\">El <strong>gasoil professional<\/strong> \u00e9s un mecanisme de devoluci\u00f3 parcial de l&#8217;Impost Especial sobre Hidrocarburs per a determinats professionals del transport.<\/p>\n\n<p class=\"wp-block-paragraph\">No es tracta d&#8217;un combustible diferent, sin\u00f3 d&#8217;un <strong>sistema fiscal que permet recuperar una part de l&#8217;impost pagat pel gasoil d&#8217;automoci\u00f3 (gasoil A).<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">La regulaci\u00f3 espec\u00edfica es troba en:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Llei 38\/1992, d&#8217;Impostos Especials<\/li>\n\n\n\n<li>Reglament dels Impostos Especials<\/li>\n\n\n\n<li>Informaci\u00f3 espec\u00edfica en la web de l&#8217;Ag\u00e8ncia Tribut\u00e0ria (AEAT) sobre gasoil professional<\/li>\n<\/ul>\n<div class=\" jet-sm-gb-wrapper jet-sm-gb-4f1ee960-0b24-4568-adca-ebdeae075cd1\" data-block-id=\"jet-sm-gb-4f1ee960-0b24-4568-adca-ebdeae075cd1\" >\n<h2 class=\"wp-block-heading  jet-sm-gb-wrapper jet-sm-gb-4f1ee960-0b24-4568-adca-ebdeae075cd1\">Qui pot beneficiar-se del gasoil professional?<\/h2>\n<\/div>\n<p class=\"wp-block-paragraph\">Segons l&#8217;Ag\u00e8ncia Tribut\u00e0ria, poden sol\u00b7licitar la devoluci\u00f3:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Titulars de vehicles destinats al transport de mercaderies per carretera amb un pes m\u00e0xim autoritzat igual o superior a 7,5 tones.<\/li>\n\n\n\n<li>Titulars de vehicles destinats al transport de passatgers (autobusos).<\/li>\n\n\n\n<li>Titulars de taxis i determinats vehicles de transport lleuger de passatgers (VTC, en condicions espec\u00edfiques).<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Els vehicles han d&#8217;estar pr\u00e8viament inscrits en el <strong>Cens de beneficiaris de devolucions per gasoil professional<\/strong> de la AEAT.<\/p>\n<div class=\" jet-sm-gb-wrapper jet-sm-gb-4a865e35-d3bd-4c1e-a0ac-646eb245f85e\" data-block-id=\"jet-sm-gb-4a865e35-d3bd-4c1e-a0ac-646eb245f85e\" >\n<h3 class=\"wp-block-heading  jet-sm-gb-wrapper jet-sm-gb-4a865e35-d3bd-4c1e-a0ac-646eb245f85e\">Vehicles que poden i no poden acollir-se al gasoil professional<\/h3>\n<\/div>\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Tipus de vehicle<\/strong><\/td><td><strong>Pot sol\u00b7licitar la devoluci\u00f3?<\/strong><\/td><\/tr><tr><td>Camions de transport de mercaderies \u2265 7,5t MMA<\/td><td>S\u00ed<\/td><\/tr><tr><td>Autobusos de transport de viatgers<\/td><td>S\u00ed<\/td><\/tr><tr><td>Taxis<\/td><td>S\u00ed<\/td><\/tr><tr><td>Furgonetes de repartiment lleugeres<\/td><td>No<\/td><\/tr><tr><td>Turismes d&#8217;empresa<\/td><td>No<\/td><\/tr><tr><td>Vehicles particulars<\/td><td>No<\/td><\/tr><tr><td>Motocicletes<\/td><td>No<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h3 class=\"wp-block-heading\">Com funciona la devoluci\u00f3 per gasoil professional i quant es retorna?<\/h3>\n\n<p class=\"wp-block-paragraph\">Actualment, el sistema est\u00e0 completament digitalitzat i es pot gestionar la devoluci\u00f3 a trav\u00e9s de la plataforma en l\u00ednia de l&#8217;Ag\u00e8ncia Tribut\u00e0ria.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>El titular del vehicle ha de donar-lo d&#8217;alta en el Cens de beneficiaris de devolucions per gasoil professional a trav\u00e9s de la <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientoini\/DM02.shtml\" target=\"_blank\" rel=\"noreferrer noopener\">seu electr\u00f2nica<\/a> de l&#8217;Ag\u00e8ncia Tribut\u00e0ria. Cada vehicle ha d&#8217;estar correctament vinculat al titular que sol\u00b7licita la devoluci\u00f3. <\/li>\n\n\n\n<li>Repostar mitjan\u00e7ant mitjans electr\u00f2nics com a <a href=\"https:\/\/nievesenergia.com\/ca\/productes-i-serveis\/estacions-de-servei\/profesionals\/\" target=\"_blank\" rel=\"noreferrer noopener\">targetes professionals de gasoil<\/a> o mitjans de pagament electr\u00f2nics associats al titular i beneficiari.<strong> No s&#8217;admeten pagaments en efectiu<\/strong> per a assegurar la tra\u00e7abilitat del consum.<\/li>\n\n\n\n<li>Les EESS comuniquen el prove\u00efment de carburant de manera telem\u00e0tica a la AEAT, proporcionant matr\u00edcula del vehicle, NIF del titular, litres subministrats i data i lloc en qu\u00e8 es va repostar.<\/li>\n\n\n\n<li>Trimestralment, l&#8217;Ag\u00e8ncia Tribut\u00e0ria calcula l&#8217;import que correspon segons els prove\u00efments de carburant realitzats i s&#8217;abona en el compte del sol\u00b7licitant.<\/li>\n<\/ul>\n<div class=\" jet-sm-gb-wrapper jet-sm-gb-3c44f520-abd4-4233-9c4c-94f2c84a6de9\" data-block-id=\"jet-sm-gb-3c44f520-abd4-4233-9c4c-94f2c84a6de9\" >\n<p class=\"jet-sm-gb-wrapper jet-sm-gb-3c44f520-abd4-4233-9c4c-94f2c84a6de9 wp-block-paragraph\">La quantitat que es retorna <strong>correspon a una part del tipus estatal de l&#8217;Impost Especial sobre Hidrocarburs que s&#8217;aplica al gasoil A<\/strong>. S&#8217;estableix l&#8217;import fix per litre, amb un m\u00e0xim anual subvencionable per cada vehicle que actualment est\u00e0 en 50.000 litres (excepte per a taxis, que el m\u00e0xim \u00e9s de 5.000 litres), i s&#8217;aplica la <strong><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/impuestos-especiales-medioambientales\/devoluciones-gasoleo-profesional\/informacion-general\/importe-devolucion.html\" target=\"_blank\" rel=\"noreferrer noopener\">devoluci\u00f3 de 49\u20ac per cada 1000 litres.<\/a><\/strong> <\/p>\n<\/div><div class=\" jet-sm-gb-wrapper jet-sm-gb-682cdd6d-8e9b-4eeb-bf16-d5181d17e530\" data-block-id=\"jet-sm-gb-682cdd6d-8e9b-4eeb-bf16-d5181d17e530\" >\n<h2 class=\"wp-block-heading  jet-sm-gb-wrapper jet-sm-gb-682cdd6d-8e9b-4eeb-bf16-d5181d17e530\">Existeix la gasolina professional?<\/h2>\n<\/div>\n<p class=\"wp-block-paragraph\"><strong>No. A Espanya no existeix un r\u00e8gim de gasolina professional <\/strong> com ocorre amb el gasoil. Per tant, no pot beneficiar-se d&#8217;una devoluci\u00f3 parcial de cap impost especial, i no t\u00e9 cap mecanisme equivalent de devoluci\u00f3 per litre. <\/p>\n<div class=\" jet-sm-gb-wrapper jet-sm-gb-0a88f5f0-c41c-4ec3-8f70-cf6a3904d753\" data-block-id=\"jet-sm-gb-0a88f5f0-c41c-4ec3-8f70-cf6a3904d753\" >\n<h3 class=\"wp-block-heading  jet-sm-gb-wrapper jet-sm-gb-0a88f5f0-c41c-4ec3-8f70-cf6a3904d753\">I si un professional usa gasolina?<\/h3>\n<\/div>\n<p class=\"wp-block-paragraph\">En aquest cas:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>No pot acollir-se al r\u00e8gim de gasoil professional.<\/li>\n\n\n\n<li>No pot recuperar part de l&#8217;Impost Especial.<\/li>\n\n\n\n<li>Nom\u00e9s pot beneficiar-se de la deducci\u00f3 de l&#8217;IVA (si compleix requisits).<\/li>\n<\/ul>\n<div class=\" jet-sm-gb-wrapper jet-sm-gb-886c9ca1-0563-4a51-b7af-de3fcbd37081\" data-block-id=\"jet-sm-gb-886c9ca1-0563-4a51-b7af-de3fcbd37081\" >\n<h2 class=\"wp-block-heading  jet-sm-gb-wrapper jet-sm-gb-886c9ca1-0563-4a51-b7af-de3fcbd37081\">Deducci\u00f3 de l&#8217;IVA en gasolina i gasoil<\/h2>\n<\/div>\n<p class=\"wp-block-paragraph\">Aqu\u00ed s\u00ed que existeix igualtat de tracte. Tant si s&#8217;utilitza gasolina com a di\u00e8sel, l&#8217;IVA pot ser dedu\u00efble per a empreses i aut\u00f2noms segons el grau d&#8217;afectaci\u00f3 a l&#8217;activitat econ\u00f2mica. <\/p>\n\n<p class=\"wp-block-paragraph\">Segons la <strong>Llei 37\/1992 de l&#8217;IVA:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Si el vehicle \u00e9s d&#8217;\u00fas 100% a l&#8217;activitat laboral (per exemple, un cami\u00f3), l&#8217;IVA \u00e9s dedu\u00efble al 100%.<\/li>\n\n\n\n<li>En turismes, l&#8217;Ag\u00e8ncia Tribut\u00e0ria presumeix una afectaci\u00f3 del 50%, tret que es pugui demostrar el contrari.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Aix\u00f2 aplica tant a gasolina com a gasoil.<\/p>\n\n<p class=\"wp-block-paragraph\">\u00c9s important diferenciar:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Deducci\u00f3 de l&#8217;IVA<\/strong> \u2192 R\u00e8gim general per a empresaris.<\/li>\n\n\n\n<li><strong>Devoluci\u00f3 de l&#8217;Impost Especial (gasoil professional) \u2192<\/strong> R\u00e8gim espec\u00edfic per a transport professional.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">S\u00f3n mecanismes distints i compatibles.<\/p>\n\n<p class=\"wp-block-paragraph\">Cal recordar que el gasoil A no ha de confondre&#8217;s amb el Gasoil Bonificat o Gasoil B (\u00fas agr\u00edcola i per a maquin\u00e0ria industrial), o el Gasoil C (per a calefacci\u00f3).<\/p>\n\n<p class=\"wp-block-paragraph\">La fiscalitat del combustible a Espanya t\u00e9 un pes important en el preu final, tant en gasolina com en gasoil. Tots dos carburants estan gravats per l&#8217;Impost Especial sobre Hidrocarburs i l&#8217;IVA, la qual cosa explica que una part important de l&#8217;import que paguem en assortidor correspongui a impostos. <\/p>\n\n<p class=\"wp-block-paragraph\">No obstant aix\u00f2, no tots els combustibles reben el mateix tractament fiscal. Mentre que la gasolina no compta amb un sistema espec\u00edfic de devoluci\u00f3 de l&#8217;impost especial, el <strong>gasoil A si pot acollir-se al r\u00e8gim de gasoil professional<\/strong>, permetent a transportistes, taxistes i determinats professionals recuperar part de l&#8217;impost pagat per litre. <\/p>\n\n<p class=\"wp-block-paragraph\">Con\u00e8ixer com funciona el sistema i la fiscalitat d&#8217;aquests carburants per a l&#8217;\u00fas professional, pot ajudar-te a estalviar i a prendre millors decisions en la gesti\u00f3 de la teva flota.<\/p>\n<div class=\" jet-sm-gb-wrapper jet-sm-gb-6173909e-8f84-4fa5-845c-a725fbc98e03\" data-block-id=\"jet-sm-gb-6173909e-8f84-4fa5-845c-a725fbc98e03\" >\n<p class=\"jet-sm-gb-wrapper jet-sm-gb-6173909e-8f84-4fa5-845c-a725fbc98e03 wp-block-paragraph\">En <strong>Nieves Mobility<\/strong> portem m\u00e9s de 30 anys ajudant <a href=\"https:\/\/nievesenergia.com\/ca\/productes-i-serveis\/estacions-de-servei\/profesionals\/\">professionals del transport<\/a> a optimitzar la seva operativa di\u00e0ria gr\u00e0cies a les nostres targetes de combustible, i a les nostres <a href=\"https:\/\/nievesenergia.com\/ca\/productes-i-serveis\/mapa-destacions\/\">estacions de servei<\/a> adaptades a les seves necessitats. Fes-te client professional ja i comen\u00e7a a gaudir de tots els seus avantatges. <\/p>\n<\/div><div class=\" jet-sm-gb-wrapper jet-sm-gb-7004dca1-4b1d-4eaa-a33e-4d66664ce0cd\" data-block-id=\"jet-sm-gb-9dad0d47-4c39-4cdf-a82e-b9a96d9c2c25\" >\n<h2 class=\"wp-block-heading  jet-sm-gb-wrapper jet-sm-gb-7004dca1-4b1d-4eaa-a33e-4d66664ce0cd\">Preguntes freq\u00fcents sobre la fiscalitat del gasoil i la gasolina professional<\/h2>\n<\/div>\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1780998013595\"><strong class=\"schema-faq-question\">Quins impostos s&#8217;apliquen al combustible a Espanya?<\/strong> <p class=\"schema-faq-answer\">Tant la gasolina com el gasoil estan gravats principalment per l&#8217;Impost Especial sobre Hidrocarburs i l&#8217;IVA.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1780998174343\"><strong class=\"schema-faq-question\">Qu\u00e8 \u00e9s el gasoil professional?<\/strong> <p class=\"schema-faq-answer\">\u00c9s un sistema de devoluci\u00f3 parcial de l&#8217;Impost Especial sobre Hidrocarburs destinat a determinats professionals del transport que compleixin els requisits establerts per l&#8217;ag\u00e8ncia tribut\u00e0ria. <\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1780998290166\"><strong class=\"schema-faq-question\">Qui pot sol\u00b7licitar la devoluci\u00f3 per gasoil professional?<\/strong> <p class=\"schema-faq-answer\">Principalment transportistes de mercaderies, empreses de transport de viatgers i taxis.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1780998621297\"><strong class=\"schema-faq-question\">Es pot deduir l&#8217;IVA del transport?<\/strong> <p class=\"schema-faq-answer\">S\u00ed. Tant la gasolina com el gasoil poden beneficiar-se de la deducci\u00f3 de l&#8217;IVA quan estiguin vinculats a una activitat econ\u00f2mica i es compleixin els requisits establerts per la normativa fiscal. <\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1780998815441\"><strong class=\"schema-faq-question\">\u00c9s compatible la deducci\u00f3 de l&#8217;IVA amb la devoluci\u00f3 per gasoil professional?<\/strong> <p class=\"schema-faq-answer\">S\u00ed, s\u00f3n mecanismes diferents i compatibles. La deducci\u00f3 de l&#8217;IVA forma part del r\u00e8gim general per a empresaris i aut\u00f2noms, mentre que el gasoil professional \u00e9s un r\u00e8gim espec\u00edfic per a determinats col\u00b7lectius del transport.  <\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>La fiscalitat del combustible t\u00e9 un impacte directe en els costos de transport i mobilitat professional. Analitzem els impostos que graven la gasolina i el gasoil, les difer\u00e8ncies entre tots dos carburants i com funciona el r\u00e8gim de devoluci\u00f3 del gasoil professional.  <\/p>\n","protected":false},"author":3,"featured_media":21496,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jet_sm_ready_style":"","_jet_sm_style":"","_jet_sm_controls_values":"","_jet_sm_fonts_collection":"","_jet_sm_fonts_links":"","footnotes":""},"categories":[63],"tags":[78],"class_list":["post-21489","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estacions-de-servei","tag-mobility-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscalitat del gasoil i la gasolina per a professionals a Espanya - Nieves Energia<\/title>\n<meta name=\"description\" content=\"Descobreix com funciona la fiscalitat de la gasolina i el gasoil per a professionals, quins impostos s&#039;apliquen i com funciona el gasoil professional.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nievesenergia.com\/ca\/blog\/estacions-de-servei\/fiscalitat-gasoil-gasolina-professionals-espanya\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalitat del gasoil i la gasolina per a professionals a Espanya - 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