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A ship maintenance company has enquired whether it can apply the subsidised diesel rate to a crane. The DGT has responded that the use of this fuel depends on the vehicle's configuration and whether it is authorised to travel on public roads.
Cuestión planteada Solicita saber si puede usar gasóleo bonificado establecido en el epígrafe 1.4 de la tarifa 1ª del Impuesto sobre Hidrocarburos en la grúa referida anteriormente.
El uso de gasóleo bonificado está prohibido en motores de vehículos autorizados para circular por vías y terrenos públicos, salvo en tractores y maquinaria agrícola de uso agrario. Los vehículos especiales pueden usarlo siempre que no estén autorizados para circular por vías públicas o si pierden dicha autorización (por anulación, revocación o baja en el Registro de la DGT). Los vehículos ordinarios, como camiones o turismos, no pueden utilizar gasóleo bonificado bajo ningún concepto.
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