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V0815-19 ·16 April 2019 ·consulta-vinculante Medium impact
Tax

Subsidised diesel cannot be used in agricultural machinery authorised for road use if engaged in timber trade

A wholesale timber company has enquired whether its telehandler, which is authorised to travel on public roads, can use subsidised diesel. The DGT has ruled that it cannot, as its commercial activity does not constitute forestry.

In 5 key points

How it affects those involved

This ruling clarifies that the use of subsidised diesel is strictly limited to activities classified as forestry, excluding general timber trading, even if the machinery used is authorised for road travel.

Lifecycle

2019-04-16PublishedPublished 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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