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V0757-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Partial hydrocarbon tax refund denied for diesel used in autonomous trailer engines

A transport company inquired whether it could claim a partial refund of the hydrocarbon tax for diesel used in the autonomous engines of its fodder trailers. The Directorate-General for Traffic (DGT) ruled that no refund is due because these engines are not used for vehicle propulsion.

In 6 key points

How it affects those involved

This ruling clarifies that tax relief for diesel is strictly limited to fuel used for the propulsion of vehicles, excluding auxiliary or autonomous engines on trailers.

Lifecycle

2024-04-16PublishedPublished 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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