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V2695-23 ·3 October 2023 ·consulta-vinculante Medium impact
Tax

Use of subsidised diesel in tractors based on registration and activity

A cooperative has enquired whether a tractor-trailer can use subsidised diesel for filling soil on a farm. The DGT has responded that if the vehicle is used for agricultural activities, it is permitted to use this type of fuel.

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Lifecycle

2023-10-03PublishedPublished 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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