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V0922-20 ·16 April 2020 ·consulta-vinculante Medium impact
Tax

Subsidised diesel may be used in elevating work platforms that cannot travel on public roads

An elevating work platform rental company has enquired whether it can use diesel subject to the tax rate under heading 1.4 (subsidised diesel). The DGT has ruled that, as these machines are not capable of being authorised for travel on public roads and land, they may use said fuel.

In 5 key points

How it affects those involved

This ruling clarifies the eligibility for reduced tax rates on diesel for specific types of non-road machinery, providing legal certainty for rental companies operating equipment that is strictly restricted from public road use.

Lifecycle

2020-04-16PublishedPublished 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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