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A mining company has enquired whether its vehicles (backhoes, wheel loaders, forklifts, and sweepers) are permitted to use subsidised diesel. The DGT has ruled that, as these vehicles are neither registered nor authorised for use on public roads, and do not constitute ordinary vehicles, they are eligible to use it.
Cuestión planteada Posibilidad de que los referidos vehículos utilicen, como carburante, gasóleo con aplicación del tipo impositivo establecido en el epígrafe 1.4 de la tarifa 1ª del artículo 50 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales ("gasóleo bonificado").
El uso de gasóleo bonificado en artefactos terrestres depende de su configuración objetiva y de la falta de autorización para circular por vías o terrenos públicos. No es relevante la actividad en la que se emplee el artefacto, salvo en tractores y maquinaria agrícola. Los vehículos ordinarios no pueden usar gasóleo bonificado, aunque no estén matriculados. Los motores de los vehículos consultados pueden usar gasóleo bonificado al no disponer de autorización para circular por vías públicas y no ser susceptibles de ser autorizados como vehículos ordinarios.
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