Doctrine by topic · DGT Observatory

Special Vehicle: 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 14 rulings · 2014–2025

Current position

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 the case of special vehicles, they may only use the reduced rate if they do not have authorization to circulate on public roads or terrain. If they have such authorization, use is restricted exclusively to agricultural machinery used in activities of agriculture, horticulture, livestock, or forestry.

The DGT's position remains constant in its core: the distinction between the objective configuration of the vehicle and its circulation authorization. Throughout the rulings, it has been reaffirmed that the lack of authorization to circulate on public roads is the determining factor for allowing the use of subsidized diesel in non-agricultural machinery. The doctrine has not changed, but has been applied rigorously to different types of machinery, such as self-loaders or tractor-trailers.

Turning points

  1. V3360-16

    Establishes that for machinery classified as a special vehicle that does not have authorization to circulate, the activity in which the device is used is not relevant.

  2. V2948-23

    Specifies that special vehicles may use subsidized diesel if they lose their circulation authorization or are deregistered from the DGT Registry.

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V2336-25 2 Dec 2025

Gasohol bonificado cannot be used in a truck, even for internal company use

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
gasóleo bonificadovehículo especialvehículo ordinariotractocamióntipo impositivo reducido Ley 38/1992 de Impuestos EspecialesReal Decreto 2822/1998 del Reglamento General de Vehículos
Affects CompanyExpat · Non-residentIndividual
V2032-25 29 Oct 2025

Gasoil premium cannot be used in a tractor trailer even for private premises

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
gasóleo bonificadotipo impositivo reducidovehículo especialvehículo ordinariocabeza tractora Ley 38/1992 de Impuestos EspecialesReal Decreto 2822/1998 del Reglamento General de Vehículos
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
V0897-22 27 Apr 2022

Use of subsidised diesel in agricultural tractors no longer authorised for road use

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
gasóleo bonificadovehículo especialbaja en el registrotipo impositivo reducidotrazadores y marcadores Ley 38/1992 de Impuestos EspecialesReal Decreto 2822/1998, Reglamento General de Vehículos
Affects CompanyExpat · Non-residentIndividual
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