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A company has enquired whether a chain machine used for working in a solar farm can use subsidised diesel. The DGT has responded that the use of this fuel depends on the objective configuration of the machine and whether or not it can be authorised to travel on public roads or land.
Cuestión planteada Posibilidad de que dicha máquina utilice, como carburante, gasóleo con aplicación del tipo impositivo establecido en el epígrafe 1.4 de la tarifa 1ª del Impuesto sobre Hidrocarburos (gasóleo bonificado).
El uso de gasóleo bonificado en artefactos terrestres está limitado por su configuración objetiva y la falta de autorización para circular por vías o terrenos públicos. Si la máquina no es susceptible de ser autorizada para circular por vías o terrenos públicos, puede usar gasóleo bonificado. Si fuera susceptible de ser autorizada como vehículo especial, solo podría usarlo si no estuviera efectivamente autorizada para circular.
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