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V2032-25 ·29 October 2025 ·consulta-vinculante Medium impact
Tax

Gasoil premium cannot be used in a tractor trailer even for private premises

A company asks whether it can apply the reduced tax rate to biodiesel used in a tractor trailer that only operates within its private premises. The DGT responds that, as it is equivalent to a truck-trailer, it is considered a standard vehicle and cannot use premium diesel.

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Lifecycle

2025-10-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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