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V0315-21 ·19 February 2021 ·consulta-vinculante Medium impact
Tax

Subsidised diesel may be used in agricultural tractors, but not in cooperative trucks

A cooperative has enquired whether it can use subsidised diesel in a tractor and in two trucks that operate exclusively within its premises. The DGT has ruled that the tractor may use it if intended for agricultural activities, but the trucks are ineligible as they are classified as ordinary vehicles.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between agricultural machinery and ordinary vehicles for tax purposes, limiting the use of subsidised diesel to specific agricultural equipment.

Lifecycle

2021-02-19PublishedPublished 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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