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V2948-23 ·8 November 2023 ·consulta-vinculante Medium impact
Tax

Use of subsidised diesel in vehicles without authorisation to drive on public roads

A company has requested clarification on whether a forklift and a loader are permitted to use subsidised diesel. The DGT has responded that usage depends on the vehicle's driving authorisation and its specific configuration.

In 6 key points

How it affects those involved

This ruling clarifies the requirements for accessing tax benefits on fuel, emphasizing that vehicle type and official authorisation are decisive factors.

Lifecycle

2023-11-08PublishedPublished 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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