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V3424-20 26 November 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · gasóleo bonificado

Use of subsidised diesel in special vehicles without authorisation to travel on public roads

A construction company has enquired whether its works machinery may use diesel subject to a reduced tax rate. The DGT has ruled that this is only permitted if the machines are classified as special vehicles that do not hold authorisation to travel on public roads or land, or if such authorisation has been revoked.

The question raised

Possibility of using fuel by the aforementioned machines with the application of the reduced tax rate established in heading 1.4 of Tariff 1 of Article 50 of Law 38/1992, of December 28, on Excise Duties.

The DGT's ruling

The use of subsidized diesel in land-based apparatus depends on its objective configuration and the lack of authorization to circulate on public roads or lands. Special vehicles that are not authorized to circulate on public roads, or which have lost such authorization (including deregistration with the DGT), may use it. However, ordinary vehicles may not use subsidized diesel under any circumstances.

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