Doctrine by topic · DGT Observatory

Public Roads and Lands: 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 15 rulings · 2015–2024

Current position

The use of subsidized diesel in land-based equipment requires that the vehicle does not have authorization to circulate on public roads or lands and that it is not capable of obtaining such authorization due to its objective configuration. For machinery that is capable of being authorized as a special vehicle, use is only permitted if it does not hold such effective authorization. The activity of use is irrelevant, except for tractors and agricultural machinery, where it must be limited to tasks in agriculture, horticulture, livestock farming, or forestry.

The DGT's position remains constant at the core of the criterion: the lack of authorization to circulate on public roads is the determining factor. Throughout the sequence, it has been reaffirmed that the capability of obtaining authorization conditions the right to use, maintaining the specific exception for tractors and agricultural machinery.

Analysis based on 14 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V0896-24 23 Apr 2024

Subsidised diesel may be used in machinery not authorised for use on public roads

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
gasóleo bonificadoimpuestos especialesvehículos especialesvías y terrenos públicosconfiguración objetiva Ley 38/1992 de Impuestos EspecialesLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2991-21 24 Nov 2021

Subsidised diesel may be used in excavators not authorised for use on public roads

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
gasóleo bonificadoimpuesto sobre hidrocarburosvehículos especialesvías y terrenos públicosconfiguración objetiva Ley 38/1992 de Impuestos EspecialesLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
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