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V2508-22 ·2 December 2022 ·consulta-vinculante Medium impact
Tax

Agricultural tractors may use subsidised diesel for forestry and brush clearing tasks

A forestry services company has enquired whether its tractors are eligible to use subsidised diesel and if it can receive the fuel in its own storage tanks. The DGT has ruled that maintenance tasks such as firebreak upkeep and forest cleaning constitute forestry activities, thereby permitting the use of subsidised diesel in tractors, and that storing the fuel in private tanks is permitted.

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2022-12-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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