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A query was raised regarding whether subsidised diesel could be transported in a 350-litre tank to refuel machinery. The DGT stated that transport in suitable drums or tanks is not considered an atypical method of transport, provided that dangerous goods regulations are complied with.
Cuestión planteada Posibilidad de que el consultante transporte el volumen de gasóleo bonificado en su depósito homologado, acudiendo a suministrarse directamente a la gasolinera.
El transporte en bidones de reserva adecuados o depósitos adicionales no se considera forma de transporte atípica si cumple la normativa de mercancías peligrosas y de venta al por menor. Si el volumen transportado supera los 200 litros, la normativa de impuestos especiales exige que la circulación esté amparada por un documento de circulación, como el albarán previsto en el artículo 24 del RIE.
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