Skip to content
Back to index
V0243-16 22 January 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Hydrocarbon Tax exemption may apply to fuel for machinery operating on railway tracks

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.

The question raised

Possibility of using fuel by the aforementioned machines with the application of the exemption from the Hydrocarbons Tax due to use in rail transport or, where applicable, the application of the reduced rate established in heading 1.4 of tariff 1 of the Tax.

The DGT's ruling

Fuel consumed by machinery traveling on rails for the maintenance of the road network is considered used in rail transport, allowing for the tax exemption. Conversely, machinery that does not use railway tracks for travel cannot benefit from said exemption. For machinery that does not travel on railway tracks, the possibility of using subsidized diesel depends on its objective configuration and on not being authorized to travel on public roads and lands.

Book your free first meeting