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V0896-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Subsidised diesel may be used in machinery not authorised for use on public roads

A mining company has enquired whether its vehicles (backhoes, wheel loaders, forklifts, and sweepers) are permitted to use subsidised diesel. The DGT has ruled that, as these vehicles are neither registered nor authorised for use on public roads, and do not constitute ordinary vehicles, they are eligible to use it.

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2024-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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