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V0922-20 16 April 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gasóleo bonificado

Subsidised diesel may be used in elevating work platforms that cannot travel on public roads

An elevating work platform rental company has enquired whether it can use diesel subject to the tax rate under heading 1.4 (subsidised diesel). The DGT has ruled that, as these machines are not capable of being authorised for travel on public roads and land, they may use said fuel.

The question raised

Possibility of such machines being able to use diesel with the application of the tax rate established in heading 1.4 of tariff 1 of the Hydrocarbons Tax ("subsidized diesel").

The DGT's ruling

The possibility of using subsidized diesel in engines of land-based equipment depends on its objective configuration and on the fact that it is not susceptible to being authorized for circulation on public roads or lands. In the case of elevating platforms that cannot obtain such authorization due to their configuration, they are legally enabled to use subsidized diesel.

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