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V2336-25 2 December 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 cannot be used in a truck, even for internal company use

A company asks whether its truck, used exclusively within its premises, can use tax-reduced diesel. The DGT replies that, as it is an ordinary vehicle and not a special vehicle, it cannot use this fuel.

The question raised

Possibility of using fuel in the "tractor unit" vehicle 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 DGT's ruling

The use of subsidized diesel is prohibited in vehicle engines which, due to their objective configuration, are liable to be authorized for circulation on public roads as vehicles other than special vehicles. The tractor unit is an ordinary vehicle designed for the towing of semi-trailers and does not have the status of a special vehicle. Therefore, it cannot use subsidized diesel, regardless of whether it is authorized to circulate on public roads or the activity it performs.

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