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V3921-15 9 December 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gasóleo bonificado

Subsidised diesel cannot be used in special vehicles authorised for road use, even with fuel discrimination systems

A query was raised regarding whether a special vehicle used for forestry work could use subsidised diesel via a device that distinguishes between working and transit modes. The DGT ruled that the presence of a dual-tank system or solenoid valves does not permit the use of subsidised diesel in vehicles authorised for road use, unless they are tractors or agricultural machinery.

The question raised

Possibility of using subsidized diesel as fuel in the propulsion engine of a special vehicle performing forestry work, if it employs the aforementioned device.

The DGT's ruling

The use of subsidized diesel in land-based devices depends on their objective configuration and the lack of authorization to circulate on public roads or lands. Special vehicles with authorization to circulate may not consume subsidized diesel, unless they are tractors or agricultural machinery used in agriculture, horticulture, livestock farming, or forestry. The availability of an electronic system to discriminate fuel according to the activity does not enable the use of the tax benefit in the engines of special vehicles authorized to circulate that do not fall within the agricultural machinery exception.

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