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V0066-21 21 January 2021 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · gasóleo bonificado

Subsidised diesel may be used in machinery if it is not capable of travelling on public roads

A company has enquired whether its HYSTER S7.0 forklifts, which operate exclusively within its premises, are eligible to use subsidised diesel. The DGT has responded that eligibility depends on the machine's objective configuration and whether it can or cannot be authorised to travel on public roads and land.

The question raised

Possibility of said machine using, as fuel, diesel with the application of the tax rate established in heading 1.4 of tariff 1 of the Hydrocarbons Tax (subsidized diesel).

The DGT's ruling

The use of subsidized diesel in land-based apparatus is permitted if the machine, due to its objective configuration, is not capable of being authorized to circulate on public roads or lands. If the machine were capable of being authorized as a special vehicle, it could only use subsidized diesel if it does not possess such effective authorization. The activity in which the apparatus is employed is irrelevant, except in tractors and agricultural machinery.

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