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V0463-17 21 February 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Locotractor may use subsidised diesel if not authorised for use on public roads

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.

The question raised

Possibility of using fuel by the aforementioned machines with the application of an exemption or with the application of the reduced rate established in heading 1.4 of tariff 1 of the Tax.

The DGT's ruling

The locomotive does not perform railway transport, and therefore is not entitled to the exemption under Article 51.2.d) of Law 38/1992. However, it may use diesel at the reduced rate under heading 1.4 of tariff 1 if it is a special vehicle without authorization to circulate on public roads and lands. Special vehicles with registration plates that are authorized to circulate on public roads may not use subsidized diesel, unless they are tractors or agricultural machinery used in agriculture.

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