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An environmental company has enquired whether it can reclaim Hydrocarbon Tax on diesel used in a sanitation truck (code 2260). The DGT has ruled that refunds are available provided the vehicles are used exclusively for road freight transport and any additional functions are inherent to that transport activity.
Cuestión planteada Posibilidad de obtener la devolución parcial del Impuesto sobre Hidrocarburos por consumo de gasóleo profesional, por el gasóleo utilizado en el camión de saneamiento.
El titular de camiones con peso máximo autorizado igual o superior a 7,5 toneladas, concebidos para la extracción y transporte de fangos, tendrá derecho a la devolución del gasóleo profesional. Esto es aplicable siempre que los vehículos se destinen exclusivamente al transporte de mercancías por carretera y las funciones adicionales de los dispositivos incorporados sean necesarias e inherentes al propio transporte de la mercancía.
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