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V0463-17 ·21 February 2017 ·consulta-vinculante Medium impact
Tax

Locotractor may use subsidised diesel if not authorised for use on public roads

A port company has enquired whether its locotractor and machinery are eligible to use fuel exempt from or subject to a reduced rate of tax. The DGT has determined that while the locotractor does not perform railway transport qualifying for the exemption, it is eligible to use subsidised diesel as it is not authorised to circulate on public roads.

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2017-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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