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V0755-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Restrictions on subsidised diesel use for authorised forklifts and dual-use tractors

A cooperative has requested clarification on whether a forklift and a tractor are eligible to use subsidised diesel. The DGT has ruled that the forklift is ineligible as it is not classified as agricultural machinery. Furthermore, the tractor cannot use it if used for transporting feed, as transport on behalf of third parties does not constitute an agricultural activity.

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2020-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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