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A company has requested clarification on whether a forklift and a loader are permitted to use subsidised diesel. The DGT has responded that usage depends on the vehicle's driving authorisation and its specific configuration.
Cuestión planteada Posibilidad de que los referidos vehículos utilicen, 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 está prohibido en motores de artefactos autorizados para circular por vías y terrenos públicos, salvo en tractores y maquinaria agrícola para actividades agrarias. Para vehículos especiales, si pierden la autorización de circulación o se dan de baja en el Registro de la DGT, pueden utilizar gasóleo bonificado. La posibilidad de uso se determina por la configuración objetiva del vehículo y su autorización, siendo irrelevante si circulan efectivamente por la vía pública.
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