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V0907-20 16 April 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gasóleo bonificado

Use of subsidised diesel for domestic heating: payment and transport requirements

An individual has enquired about using subsidised diesel in their heating boiler and the conditions for its transport. The DGT clarifies that the reduced rate may be used provided that payment is made via diesel cards or vouchers and the user complies with end-consumer accreditation requirements.

The question raised

The consultant poses:

The DGT's ruling

The final consumer is entitled to subsidized diesel for use as fuel, provided they prove their status to the supplier through the corresponding declaration. Payment to the retailer must be made via cards or subsidized diesel checks. For transport, if suitable reserve canisters are used and the 200-liter limit is not exceeded, no circulation document is required. If the 200-liter limit is exceeded, a circulation document such as a delivery note is required.

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