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A forestry services professional inquired whether they could use subsidised diesel (Gasóleo B) in their forest loader. The DGT ruled that, as it is forestry machinery, it may be used for internal activities such as transporting timber, provided the transport is carried out for one's own account and not for third parties.
This clarification confirms the eligibility of forestry machinery for tax-subsidised diesel, provided the transport is strictly for the operator's own business purposes and not as a commercial transport service for others.
The tax team reviews your specific situation.
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