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V3184-18 ·13 December 2018 ·consulta-vinculante Medium impact
Tax

Conditions for using subsidised diesel in agricultural machinery and other equipment

An agricultural services company has enquired whether it may use subsidised diesel in its tractors and machinery. The DGT has responded that eligibility depends on whether the machinery is authorised to travel on public roads and whether it is used for farming, livestock, or forestry activities.

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2018-12-13PublishedPublished 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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