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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.
Cuestión planteada El consultante plantea:
El consumidor final tiene derecho al gasóleo bonificado para uso como combustible, debiendo acreditar su condición ante el proveedor mediante la declaración correspondiente. El pago al detallista debe realizarse mediante tarjetas o cheques-gasóleo bonificado. Para el transporte, si se usan bidones de reserva adecuados y no se superan los 200 litros, no se requiere documento de circulación. Si se superan los 200 litros, se requiere un documento de circulación como el albarán.
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