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V2882-18 ·6 November 2018 ·consulta-vinculante Medium impact
Tax

Subsidised diesel cannot be used in wheeled excavators authorised for use on public roads

A query was raised regarding whether a wheeled excavator used for earthmoving can use diesel under tax heading 1.4 (subsidised diesel). The DGT ruled that, as the vehicle is authorised to travel on public roads and land, it is ineligible to use this type of fuel.

In 6 key points

How it affects those involved

This ruling clarifies the restrictions on fuel tax benefits for special vehicles, confirming that any authorisation to use public infrastructure disqualifies the vehicle from using subsidised diesel.

Lifecycle

2018-11-06PublishedPublished 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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