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V0066-21 ·21 January 2021 ·consulta-vinculante Medium impact
Tax

Subsidised diesel may be used in machinery if it is not capable of travelling on public roads

A company has enquired whether its HYSTER S7.0 forklifts, which operate exclusively within its premises, are eligible to use subsidised diesel. The DGT has responded that eligibility depends on the machine's objective configuration and whether it can or cannot be authorised to travel on public roads and land.

In 5 key points

How it affects those involved

This clarification defines the scope for using tax-subsidised diesel, limiting its application to machinery that is technically incapable of public road use.

Lifecycle

2021-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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