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A query was raised regarding whether a forestry loader can use subsidised diesel (heading 1.4). The DGT has determined that, if it is a special vehicle authorised for road use, it may do so provided it is used for forestry or for the self-transport of products obtained from forest exploitation.
Cuestión planteada Posibilidad de que dicho autocargador pueda utilizar gasóleo con aplicación del tipo establecido en el epígrafe 1.4 de la tarifa 1ª del Impuesto sobre Hidrocarburos ("gasóleo bonificado").
Si el autocargador no está autorizado para circular por vías o terrenos públicos y no es susceptible de serlo como vehículo ordinario, puede usar gasóleo bonificado independientemente de su actividad. Si está autorizado para circular como vehículo especial, solo puede usarlo si es maquinaria agrícola empleada en silvicultura. Se entiende por silvicultura el cuidado y explotación de bosques, excluyendo la transformación industrial de la madera. El transporte por cuenta ajena no se considera actividad de silvicultura, permitiéndose el uso de gasóleo bonificado solo en el transporte por cuenta propia de productos directamente obtenidos de la explotación forestal.
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