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V2237-25 24 November 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · gasóleo bonificado

Gasohol bonificado allowed in fixed generators

A events company asks whether it can use taxed-reduced diesel in fixed motors of its generators. The DGT confirms this is permitted and outlines accreditation requirements as a final consumer.

The question raised

Possibility of using fuel, in the fixed engines of power generator sets of different capacities, 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, and, where applicable, the requirements that the consumer must fulfill to receive and use it.

The DGT's ruling

The use of diesel at the rate established in heading 1.4 of Tariff 1 is authorized for all engines, except those intended for the propulsion of vehicles, specific agricultural machinery, or vessels. Therefore, fixed engines of power generator sets may use subsidized diesel. The final consumer must prove their status to the supplier by means of a declaration signed according to the approved model or by means of registration in the AEAT register of final consumers.

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