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V3438-19 ·13 December 2019 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether forklifts that are not authorised to travel on public roads can use subsidised diesel. The DGT has responded that the use of this fuel depends on the machine's objective configuration and its lack of authorisation to travel on public roads or land.

In 5 key points

How it affects those involved

This clarification provides legal certainty for companies operating special vehicles and machinery that do not meet the requirements for road circulation, confirming their eligibility for tax-subsidised fuel.

Lifecycle

2019-12-13PublishedPublished 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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