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V2277-14 4 September 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Fixed machinery may use subsidised diesel, but commercial mobile machinery cannot if used on public roads

A query was raised regarding whether agricultural warehousing and trading companies can use subsidised diesel in fixed and mobile machinery. The DGT ruled that while fixed machinery is eligible, mobile machinery operating on public roads is not, as it does not perform strictly agricultural activities.

The question raised

For the purposes of the Hydrocarbons Tax, an inquiry is made regarding the possibility of the companies integrated into the applicant using subsidized diesel as fuel in the aforementioned machinery, whether they are registered, where applicable, or not.

The DGT's ruling

Fixed machinery may use subsidized diesel because it is not capable of traveling on public roads or lands. Regarding mobile machinery, if it is authorized to travel on public roads, it may not use subsidized diesel if the activity is not agriculture (tillage, cultivation, livestock, or forestry) and the companies are not registered under the agriculture heading of the IAE. Therefore, they may only use it if the special vehicle has not been authorized to travel on public roads or lands.

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