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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.
Cuestión planteada Posibilidad de utilizar carburante para el citado vehículo con la aplicación del tipo impositivo reducido establecido en el epígrafe 1.4 de la tarifa 1.ª del artículo 50 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales
Los vehículos especiales autorizados para circular por vías y terrenos públicos no pueden usar gasóleo bonificado, salvo los tractores y maquinaria agrícola empleados en la agricultura. No obstante, si el vehículo especial deja de estar autorizado para circular (por anulación, revocación o baja en el Registro de la DGT), sí podrá utilizar gasóleo con el tipo impositivo reducido. Se advierte que, al recuperar la autorización, el usuario debe limpiar los depósitos para evitar contaminar el gasóleo de uso general con trazadores.
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