MEDIUM
FISCAL

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

V2032-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2032-25
Published
29 Oct 2025

Summary

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.

In 6 key points

Lifecycle

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

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