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V1691-18 14 June 2018 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gasóleo bonificado

Subsidised diesel may be used in machinery not authorised for use on public roads or land

A query was raised regarding whether a forestry track machine could use diesel under heading 1.4. The DGT ruled that, as it is not an ordinary vehicle and is not authorised to circulate on public roads or land, it may use said fuel.

The question raised

Possibility of using diesel as fuel, applying the rate established in heading 1.4 of Tariff 1 of the tax.

The DGT's ruling

The use of subsidized diesel is permitted in engines that are not intended for the propulsion of devices authorized to circulate on public roads and lands. If the machine is not capable of being authorized to circulate as a special vehicle due to its configuration, it may use subsidized diesel. Even if it were capable of being authorized, if it does not effectively hold such authorization, it may use the subsidized fuel. In these cases, the activity in which the machine is employed is irrelevant.

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