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V2991-21 ·24 November 2021 ·consulta-vinculante Medium impact
Tax

Subsidised diesel may be used in excavators not authorised for use on public roads

A company inquired whether its excavator, which is not authorised to travel on public roads, could use diesel subject to the tax rate under heading 1.4 of Tariff 1. The DGT ruled that this is possible due to the machine's configuration and its lack of road traffic authorisation.

In 6 key points

How it affects those involved

This clarification confirms that certain heavy machinery, despite being used for work, qualifies for reduced diesel rates if they are not legally permitted to circulate on public highways.

Lifecycle

2021-11-24PublishedPublished 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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