Diesel acquired from a retailer, that is, at a facility that sells from the pump, such as Service Stations or Co-operatives, must be paid using discount diesel cards or discount diesel cheques.

On the contrary, when the supply is made to the customer´s home, through duly authorised retail Operators or distributors, any means may be used, with the exception of cheques or discount diesel cards.

A) With Special Tax Discount.The use of Diesel B as fuel is allowed in:

1. Devices and motors of special vehicles that have not been authorised to use the public roads and spaces, that is to say, those that do not have a Road Licence and thus a licence plate. Special vehicles will be considered those defined as such in Addendum 2 of Royal Decree 2822/1998 of 23 December, that approves the General Regulations on Vehicles.
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3. Motors of tractors and agricultural machinery authorised to travel on public roads and land, used in agriculture, including horticulture, husbandry and forestry.

B) Special Tax Exempt.Use of Diesel B as fuel is allowed in:

1. Transport segment. Use as fuel in aviation, - with the exception of private leisure aviation ¿ in sailing, including fishing, with the exception of private recreational sailing, and transport by railway.
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3. Co-generation. Use to produce electricity and co-generation of electricity and heat
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5. Other segments, dredging operations, for navigable channels and ports. Construction, modification, testing and maintenance of aircraft and vessels.