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A farmer has enquired about which fuel their vehicles should use for land preparation and sowing. The DGT has responded that the use of subsidised diesel is limited by the authorisation to drive on public roads and, in certain cases, by the specific agricultural activity being carried out.
Cuestión planteada Con qué tipo de combustible deberían repostar los vehículos.
Si la maquinaria no tiene autorización para circular por vías públicas ni es susceptible de obtenerla como vehículo ordinario, puede usar gasóleo bonificado independientemente de su actividad. Si la maquinaria cuenta con autorización para circular como vehículo especial, solo podrá usar gasóleo bonificado si es efectivamente maquinaria agrícola y se emplea en agricultura, horticultura, ganadería o silvicultura. El transporte por cuenta ajena no se considera actividad propia de la agricultura a estos efectos.
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