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V0488-23 ·2 March 2023 ·consulta-vinculante Medium impact
Tax

Subsidised diesel may be used in machinery without road access permits and in agricultural tractors

An agricultural services company has enquired whether its machinery and a tractor are eligible to use subsidised diesel. The DGT has ruled that machinery not authorised for use on public roads may use it, and tractors may also do so, provided they are used for agricultural activities.

In 6 key points

How it affects those involved

This clarification provides legal certainty for agricultural service providers regarding the use of subsidised diesel in non-road machinery and tractors used for farming purposes.

Lifecycle

2023-03-02PublishedPublished 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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