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A port company has enquired whether its locotractor and machinery are eligible to use fuel exempt from or subject to a reduced rate of tax. The DGT has determined that while the locotractor does not perform railway transport qualifying for the exemption, it is eligible to use subsidised diesel as it is not authorised to circulate on public roads.
Cuestión planteada Posibilidad de utilizar carburante por las citadas máquinas con aplicación de una exención o con aplicación del tipo reducido establecido en el epígrafe 1.4 de la tarifa 1ª del Impuesto.
El locotractor no realiza transporte por ferrocarril, por lo que no tiene derecho a la exención del artículo 51.2.d) de la Ley 38/1992. No obstante, puede utilizar gasóleo con el tipo reducido del epígrafe 1.4 de la tarifa 1ª si es un vehículo especial sin autorización para circular por vías y terrenos públicos. Los vehículos especiales con matrícula que sí están autorizados para circular por vías públicas no pueden usar gasóleo bonificado, salvo que sean tractores o maquinaria agrícola empleados en agricultura.
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