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V0897-22 ·27 April 2022 ·consulta-vinculante Medium impact
Tax

Use of subsidised diesel in agricultural tractors no longer authorised for road use

A company has enquired whether it can use diesel at a reduced tax rate in an agricultural tractor used for earthmoving works that does not travel on public roads. The DGT has responded that, as it is a special vehicle, it may only use subsidised diesel if it is no longer authorised to circulate on public roads or land, for instance, by being deregistered from the DGT.

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2022-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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