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A green cleaning company asks whether its tractors can use upgraded diesel for pruning and clearing tasks. The DGT replies that such activities are considered silviculture and thus allow the use of upgraded diesel in agricultural tractors.
Cuestión planteada En relación con el Impuesto sobre Hidrocarburos se pregunta si es posible el uso de gasóleo bonificado en los vehículos y actividades descritas.
Los tractores agrícolas autorizados para circular por vías públicas pueden usar gasóleo bonificado si se emplean en agricultura, ganadería o silvicultura. Las tareas de apeos, talas, podas, desbroces y tratamientos con herbicidas para reducir el riesgo de incendio se consideran silvicultura. En consecuencia, los tractores que realicen estas labores o actividades agrícolas/ganaderas pueden utilizar el carburante bonificado.
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