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V2014-18 5 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · gasóleo agrícola

Use of subsidised diesel in agricultural tractors for transporting water from private wells for irrigation

A farmer inquired whether subsidised agricultural diesel could be used in their tractor to transport water from their own wells. The DGT confirmed this is permissible provided the tractor is agricultural and used for that specific activity, although the sale of water must be taxed under the general VAT regime and via the direct estimation method for Personal Income Tax (IRPF).

The question raised

Cuestión planteada 1ª Si utilizase su propio tractor, podrá utilizar gasóleo agrícola bonificado.

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