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A query was raised regarding whether railway maintenance machinery is eligible for exempt fuel or reduced tax rates. The DGT ruled that machinery operating on rails may use exempt fuel as it is classified as rail transport. However, machinery that does not operate on railway tracks must meet specific objective configuration requirements to qualify for subsidised diesel.
Cuestión planteada Posibilidad de utilizar carburante por las citadas máquinas con aplicación de la exención del Impuesto sobre Hidrocarburos por utilización en el transporte por ferrocarril o, en su caso, de la aplicación del tipo reducido establecido en el epígrafe 1.4 de la tarifa 1ª del Impuesto.
El carburante consumido por maquinaria que circula sobre raíles para el mantenimiento de la red viaria se considera utilizado en el transporte por ferrocarril, permitiendo la exención del impuesto. Por el contrario, la maquinaria que no utiliza las vías férreas para circular no puede beneficiarse de dicha exención. Para la maquinaria que no circula por vías férreas, la posibilidad de usar gasóleo bonificado depende de su configuración objetiva y de no estar autorizada para circular por vías y terrenos públicos.
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