Skip to content
V3243-17 ·18 December 2017 ·consulta-vinculante Medium impact
Tax

Subsidised diesel may be transported in tanks or drums if dangerous goods regulations are met

A query was raised regarding whether subsidised diesel could be transported in a 350-litre tank to refuel machinery. The DGT stated that transport in suitable drums or tanks is not considered an atypical method of transport, provided that dangerous goods regulations are complied with.

In 6 key points

How it affects those involved

This clarification provides legal certainty for users transporting subsidised fuel in containers for machinery, provided they adhere to safety and dangerous goods standards.

Lifecycle

2017-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact