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A cooperative has enquired whether it can use subsidised diesel in a tractor and in two trucks that operate exclusively within its premises. The DGT has ruled that the tractor may use it if intended for agricultural activities, but the trucks are ineligible as they are classified as ordinary vehicles.
Cuestión planteada Posibilidad de utilizar gasóleo bonificado en estos vehículos como carburante, para realizar las tareas descritas en el recinto de la Cooperativa, al amparo del artículo 54 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
El uso de gasóleo bonificado en artefactos terrestres depende de su configuración objetiva y de si están autorizados para circular por vías públicas. Los tractores y maquinaria agrícola autorizados para circular pueden usarlo siempre que se empleen en agricultura, horticultura, ganadería o silvicultura. No se permite el uso de gasóleo bonificado en vehículos ordinarios como camiones, aunque no estén matriculados o no circulen por vías públicas. Tampoco se considera actividad agrícola el transporte por cuenta ajena realizado con tractores o maquinaria agrícola.
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