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V3952-15 10 December 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gasóleo bonificado

Subsidised diesel may be used in tractors cleaning land consolidation tracks to access farms

A local council has enquired whether its tractors can use subsidised diesel to clean tracks created through land consolidation. The DGT has confirmed that this is permitted, provided the tracks allow access to agricultural, forestry, or livestock holdings.

The question raised

Possibility of using subsidized diesel as fuel for agricultural tractors performing the specified maintenance and cleaning tasks.

The DGT's ruling

Tractors and agricultural machinery may use subsidized diesel if they are employed in agriculture, horticulture, livestock farming, or forestry. Cleaning and clearing tasks on land consolidation tracks necessary to access agricultural, forestry, or livestock estates are considered agricultural activity. Therefore, tractors performing these tasks may use subsidized fuel, even if they are authorized for road use.

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