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A company asks whether it can apply the reduced tax rate to biodiesel used in a tractor trailer that only operates within its private premises. The DGT responds that, as it is equivalent to a truck-trailer, it is considered a standard vehicle and cannot use premium diesel.
Possibility of using fuel in the referred "tractor unit" with the application of the reduced tax rate established in heading 1.4 of Tariff 1 of Article 50 of Law 38/1992, of December 28, on Excise Duties.
The use of subsidized diesel is prohibited in engines of ordinary vehicles such as trucks or tractor units, regardless of whether they are registered or whether they travel on public roads. The tractor unit, being equivalent to a tractor unit, does not fit the definition of a special vehicle. Therefore, it cannot use the reduced tax rate of heading 1.4 of Tariff 1.
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