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V2282-22 ·28 October 2022 ·consulta-vinculante Medium impact
Tax

Subsidised diesel may be used in machinery without road permits that are not capable of travelling on public roads

A company has enquired whether its machinery (excavators, generators, etc.) can use diesel subject to the tax rate under heading 1.4. The DGT has responded that this is possible provided the engines are not authorised to travel on public roads or lands and are not capable of being authorised as ordinary vehicles.

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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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