Doctrine by topic · DGT Observatory

Agricultural Machinery: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 20 rulings · 2015–2025

Current position

Tractors and agricultural machinery authorized to circulate on public roads may only use subsidized diesel if they are used in agriculture, livestock, or forestry activities. Forestry activities include felling, logging, pruning, clearing, and fire prevention treatments. If the machinery is not authorized to circulate and is not capable of being so, it may use the fuel regardless of its activity.

The DGT's position remains constant regarding the distinction between machinery authorized to circulate and unauthorized machinery. The exclusion of transport on behalf of third parties as a subsidizable activity has been maintained. The evolution shows greater precision by explicitly including fire prevention tasks within forestry.

Turning points

  1. V1691-18

    Establishes that machinery that is not capable of being authorized to circulate may use subsidized diesel regardless of its activity.

  2. V2635-25

    Details that felling, logging, pruning, and herbicide treatments to reduce fire risk are considered forestry.

Analysis based on 17 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V2635-25 23 Dec 2025

Farm tractors used for fire prevention clearing may use upgraded diesel

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto sobre hidrocarburosgasóleo bonificadosilviculturamaquinaria agrícoladesbroce forestal Ley 38/1992 de Impuestos EspecialesReal Decreto 1165/1995 (RIE)
Affects CompanyExpat · Non-residentIndividual
V2695-23 3 Oct 2023

Use of subsidised diesel in tractors based on registration and activity

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
gasóleo bonificadomaquinaria agrícolaimpuesto sobre hidrocarburosvehículo especialactividad agrícola Ley 38/1992Real Decreto 2822/1998
Affects CompanyExpat · Non-residentIndividual
V0315-21 19 Feb 2021

Subsidised diesel may be used in agricultural tractors, but not in cooperative trucks

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
gasóleo bonificadomaquinaria agrícolavehículos especialesimpuestos especialesactividad agrícola Ley 38/1992 de Impuestos EspecialesReal Decreto 1165/1995 del Reglamento de los Impuestos Especiales
Affects CompanyExpat · Non-residentIndividual
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