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A company has enquired whether its machinery (excavators, generators, etc.) can use diesel subject to the tax rate under heading 1.4. The DGT has responded that this is possible provided the engines are not authorised to travel on public roads or lands and are not capable of being authorised as ordinary vehicles.
Cuestión planteada Posibilidad de que la maquinaria citada utilice, como carburante, gasóleo con aplicación del tipo impositivo establecido en el epígrafe 1.4 de la tarifa 1ª del Impuesto sobre Hidrocarburos ("gasóleo bonificado").
El uso de gasóleo bonificado en artefactos terrestres depende de su configuración objetiva y de la falta de autorización para circular por vías o terrenos públicos. No es relevante la actividad en que se emplee, salvo en tractores y maquinaria agrícola. Los vehículos objeto de consulta pueden usarlo al no disponer de autorización para circular por vías públicas ni ser susceptibles de ser autorizados como vehículos ordinarios.
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