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Discount Excise Duty.
The use of Diesel B as a fuel is authorized in:
Those devices and engines of special vehicles that have not been authorized to drive on public roads and land, i.e. they do not have a vehicle registration certificate and therefore no registration number. A special vehicle as defined in Annex 2 of Royal Decree 2822/1.998 of December 23, approving the General Regulation of Vehicles.
Engines of tractors and agricultural machinery, authorized to drive on public roads and land, used in agriculture, including horticulture, livestock and forestry.
With exemption from Excise Duty.
The use of Diesel B as a fuel is authorized in:
1. The transport industry. Use as fuel in aviation, except for private recreational flying, in sailing, including fishing, with the exception of private recreational sailing, and rail transport.
2. Cogeneration. Use for electricity production and cogeneration of electricity and heat.
3. Other industries, dredging operations, inland waterways and ports. Construction, modification, testing and maintenance of aircraft and boats.
For diesel purchased at a gas pump outlet, such as service stations or cooperatives, the discount diesel cards or discount diesel checks should be used.
On the other hand, when the supply is provided at the customer's address, through duly authorized retail operators or distributors, any means other than discount diesel checks or discount diesel cards may be used.
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