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V2635-25 23 December 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto sobre hidrocarburos

Farm tractors used for fire prevention clearing may use upgraded diesel

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.

The question raised

In relation to the Hydrocarbons Tax, it is asked whether the use of subsidized diesel is possible in the vehicles and activities described.

The DGT's ruling

Agricultural tractors authorized to circulate on public roads may use subsidized diesel if they are used in agriculture, livestock, or forestry. Tasks such as marking, felling, pruning, clearing, and herbicide treatments to reduce fire risk are considered forestry. Consequently, tractors performing these tasks or agricultural/livestock activities may use the subsidized fuel.

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