Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The use of subsidized diesel is prohibited in engines of devices authorized to circulate on public roads or land, except for tractors and agricultural machinery intended for agricultural activities. Special vehicles may use it if they do not have a circulation authorization or if they have lost it due to annulment, revocation, or deregistration in the DGT Registry. Ordinary vehicles cannot use this fuel under any circumstances.
The DGT's position remains constant throughout the analyzed sequence. The criterion focuses on the objective configuration of the device and the absence of effective authorization to circulate on public roads. No changes in the interpretation of the rule have been observed over the years.
Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.