Prohibition on using subsidized diesel in tractor units for internal logistics

The Directorate General of Taxes (DGT) has issued a relevant ruling regarding the application of the reduced tax rate on diesel for heavy transport vehicles. The inquiry focused on the possibility of using subsidized fuel in a tractor unit, even when its activity was limited exclusively to a company's scope.

What the DGT has ruled

The body has ruled that the use of subsidized diesel is prohibited in vehicle engines that, due to their objective configuration, are capable of being authorized to circulate on public roads as vehicles other than special vehicles. In this sense, the tractor unit has been classified as an ordinary vehicle, designed for towing semi-trailers, and does not hold the status of a special vehicle.

Consequently, the administration establishes that it is not possible to apply the reduced tax rate provided for in Law 38/1992 on Excise Duties to this type of unit. This restriction applies regardless of whether the vehicle has authorization to circulate on public roads or the nature of the activity it performs within the company's facilities.

What this means for you

This ruling has a direct impact on logistics and transport companies that operate tractor units for internal movement tasks. Although the vehicle does not go out onto public roads and its use is strictly private or within a business premises, the Excise Duties regulations are based on the typology of the vehicle and not on the location where the fuel is consumed.

Companies must avoid applying subsidized diesel to these vehicles to prevent potential contingencies with the Tax Administration, as the technical configuration of the tractor unit excludes it from the tax benefits intended for special vehicles.

What should be done

It is necessary to verify the technical classification of the company's vehicle fleet to ensure that the type of fuel used is correct according to its nature. It is recommended to conduct an analysis of fuel costs and the correct application of tax rates in transport vehicles to avoid sanctions for the improper use of subsidies.