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V0510-19 ·12 March 2019 ·consulta-vinculante Medium impact
Tax

Subsidised diesel may be used in special vehicles without authorisation to drive on public roads

A stevedoring company has enquired whether its special vehicles, which operate exclusively within port premises, are eligible to use diesel at the reduced hydrocarbon tax rate. The DGT has confirmed that they may, provided they do not have authorisation to drive on public roads or land.

In 5 key points

How it affects those involved

This clarification confirms that special vehicles restricted to private or port areas can benefit from reduced fuel tax rates, provided they lack public road driving permits.

Lifecycle

2019-03-12PublishedPublished 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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