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V0815-19 16 April 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gasóleo bonificado

Subsidised diesel cannot be used in agricultural machinery authorised for road use if engaged in timber trade

A wholesale timber company has enquired whether its telehandler, which is authorised to travel on public roads, can use subsidised diesel. The DGT has ruled that it cannot, as its commercial activity does not constitute forestry.

The question raised

Possibility of said machinery being able to use subsidized diesel as fuel.

The DGT's ruling

Agricultural machinery authorized to circulate on public roads and lands may only use subsidized diesel if it is employed in forestry. The wholesale trade of wood is a post-industrial activity and does not constitute forestry. Therefore, machinery authorized to circulate in this sector may not use subsidized diesel, even if it is agricultural machinery.

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