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V2280-22 ·28 October 2022 ·consulta-vinculante Medium impact
Tax

Agricultural tractors may use subsidised diesel for fire prevention clearing tasks

A query was raised regarding whether tractors used for clearing vegetation to prevent forest fires are eligible to use subsidised diesel. The DGT has determined that these tasks are classified as forestry, thereby permitting the use of this fuel provided the tractors are agricultural.

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2022-10-28PublishedPublished 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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