Skip to content
V3424-20 ·26 November 2020 ·consulta-vinculante Medium impact
Tax

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

A construction company has enquired whether its works machinery may use diesel subject to a reduced tax rate. The DGT has ruled that this is only permitted if the machines are classified as special vehicles that do not hold authorisation to travel on public roads or land, or if such authorisation has been revoked.

In 6 key points

How it affects those involved

This ruling clarifies the tax status of construction machinery, ensuring that only vehicles restricted from public roads can benefit from the reduced diesel tax rate.

Lifecycle

2020-11-26PublishedPublished 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