Doctrine by topic · DGT Observatory

Forestry: 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 8 rulings · 2016–2025

Current position

Agricultural tractors authorized to travel on public roads may use subsidized diesel if they are used in agriculture, livestock, or forestry. Forestry activities include marking, felling, pruning, clearing, and herbicide treatments for fire prevention. Industrial wood processing and wholesale trade are excluded from forestry.

The DGT's position remains stable regarding the definition of forestry, focusing on the care and exploitation of forests. Throughout the rulings, it has been specified that clearing and fire prevention tasks qualify as forestry. There have been no fundamental changes, but rather a confirmation of the application of the benefit to specific agricultural machinery.

Turning points

  1. V2280-22

    It is established that clearing forest roads for fire prevention is considered a forestry treatment.

  2. V2932-23

    It is clarified that the use of subsidized diesel in special vehicles authorized to travel depends strictly on the machinery being used in forestry.

Analysis based on 6 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
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
V1758-23 19 Jun 2023

Partial refund of Hydrocarbon Tax may be requested for diesel used in forestry

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto sobre hidrocarburosgasóleo a tipo reducidodevolución parcialsilviculturacarburante Ley 38/1992, de 28 de diciembre, de Impuestos EspecialesLGT — Ley 58/2003 General Tributaria art. 12.2
Affects CompanyExpat · Non-residentIndividual
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