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V0635-19 25 March 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gasóleo bonificado

Subsidised diesel may be used in forest loaders for transport of products for own account

A forestry services professional inquired whether they could use subsidised diesel (Gasóleo B) in their forest loader. The DGT ruled that, as it is forestry machinery, it may be used for internal activities such as transporting timber, provided the transport is carried out for one's own account and not for third parties.

The question raised

Cuestión planteada Si se puede utilizar “Gasóleo B” para su repostaje.

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