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V0897-22 27 April 2022 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · gasóleo bonificado

Use of subsidised diesel in agricultural tractors no longer authorised for road use

A company has enquired whether it can use diesel at a reduced tax rate in an agricultural tractor used for earthmoving works that does not travel on public roads. The DGT has responded that, as it is a special vehicle, it may only use subsidised diesel if it is no longer authorised to circulate on public roads or land, for instance, by being deregistered from the DGT.

The question raised

Possibility of using fuel for the aforementioned vehicle with the application of the reduced tax rate established in heading 1.4 of tariff 1 of article 50 of Law 38/1992, of December 28, on Excise Duties

The DGT's ruling

Special vehicles authorized to circulate on public roads and terrain may not use subsidized diesel, except for tractors and agricultural machinery used in agriculture. However, if the special vehicle ceases to be authorized for circulation (due to annulment, revocation, or deregistration in the DGT Registry), it may use diesel with the reduced tax rate. It is warned that, upon regaining authorization, the user must clean the tanks to avoid contaminating general use diesel with tracers.

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