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V0636-18 ·12 March 2018 ·consulta-vinculante Medium impact
Tax

Subsidised diesel may be used in hospital generator fixed engines

A hospital has enquired whether it can use diesel subject to a reduced tax rate (subsidised diesel) in its generators and what requirements must be met. The DGT has confirmed that this is authorised and detailed the accreditation obligations for the end consumer.

In 6 key points

How it affects those involved

This clarification confirms the eligibility of hospital backup power systems for tax-reduced diesel, provided they meet specific accreditation and tracking requirements.

Lifecycle

2018-03-12PublishedPublished 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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