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A cooperative has requested clarification on whether a forklift and a tractor are eligible to use subsidised diesel. The DGT has ruled that the forklift is ineligible as it is not classified as agricultural machinery. Furthermore, the tractor cannot use it if used for transporting feed, as transport on behalf of third parties does not constitute an agricultural activity.
Cuestión planteada Posibilidad de que dicha maquinaria pueda utilizar gasóleo bonificado como carburante.
La maquinaria con autorización para circular solo puede usar gasóleo bonificado si es maquinaria agrícola y se emplea en agricultura, horticultura, ganadería o silvicultura. El transporte por cuenta ajena, aunque se realice con tractores o maquinaria agrícola, no tiene consideración de actividad propia de la agricultura. Por tanto, si un tractor agrícola se utiliza indistintamente para labores agrícolas y para el transporte de pienso por cuenta ajena, no podrá utilizar gasóleo bonificado.
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