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V0209-16 21 January 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Subsidised diesel may be used in fixed engines of recreational vessels not used for propulsion

A query was raised regarding whether diesel with a reduced tax rate can be used in engines of a recreational vessel that are not used for propulsion, but rather for heating and cooling. The DGT has responded that, as these are fixed engines and not propulsion engines, their use is authorised provided that regulatory requirements are met.

The question raised

Possibility of using as fuel for fixed engines installed on board, diesel with the application of the tax rate established in heading 1.4 of tariff 1 of the Excise Duty on Hydrocarbons.

The DGT's ruling

Fixed engines installed on board a recreational craft, which are not used for propulsion and are equipped with an independent tank, are legally authorized to use subsidized diesel. The use of this fuel is subject to compliance with the conditions of Article 106 of the Excise Duties Regulations and to the diesel containing the regulatory tracers and markers. The consumer must prove their status and justify the actual use of the diesel before inspection.

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