Use of subsidized diesel in tractors for brush clearing and fire prevention

The Directorate General of Taxes (DGT) has issued a relevant ruling regarding the use of subsidized diesel in vehicles intended for fire prevention. The inquiry focused on determining whether agricultural tractors performing maintenance tasks to reduce fire risk can benefit from the subsidy under the Hydrocarbons Tax.

What the DGT has ruled

The administration has clarified that agricultural tractors authorized to travel on public roads may use subsidized diesel as long as their use is linked to agriculture, livestock, or forestry. In this sense, the DGT has determined that the following activities fall within the scope of forestry:

• Felling and logging.
• Pruning and brush clearing.
• Herbicide treatments for fire risk reduction.

Therefore, if the tractor is employed in these specific tasks, it meets the requirements for using subsidized fuel in accordance with Law 38/1992 on Excise Duties and Royal Decree 1165/1995.

What this means for you

This ruling has a direct impact on companies dedicated to green area maintenance, road cleaning, or forest management. If your operational activity requires the use of tractors to perform brush clearing, pruning, or phytosanitary treatments with the aim of preventing fires, these machines may use subsidized diesel. This confirms the forestry nature of these preventive maintenance tasks.

What you should do

It is necessary for companies operating in this sector to verify that their brush clearing and pruning activities strictly align with the described forestry tasks to avoid contingencies with the Administration. It is recommended to document the activity performed by the machinery to prove that the use of subsidized fuel corresponds to the fire prevention or forest maintenance tasks permitted by current regulations.