Array
(
    [0] => Array
        (
            [HANDLE] => 1
            [Z_GRUPO] =>
            [EMPRESA] => 1
            [FILIAL] => 1
            [DATAINICIO] => 2018-01-01
            [CONSUMO] => 2
            [VEICULO] => 82
        )

    [1] => Array
        (
            [HANDLE] => 2
            [Z_GRUPO] =>
            [EMPRESA] => 1
            [FILIAL] => 1
            [DATAINICIO] => 2018-02-01
            [CONSUMO] => 2.5
            [VEICULO] => 82
        )

    [2] => Array
        (
            [HANDLE] => 3
            [Z_GRUPO] =>
            [EMPRESA] => 1
            [FILIAL] => 1
            [DATAINICIO] => 2018-03-01
            [CONSUMO] => 3
            [VEICULO] => 82
        )

    [3] => Array
        (
            [HANDLE] => 4
            [Z_GRUPO] =>
            [EMPRESA] => 1
            [FILIAL] => 1
            [DATAINICIO] => 2018-02-01
            [CONSUMO] => 3.5
            [VEICULO] => 102
        )

)

SELECT TOP 1 * FROM VEICULOCONSUMO
WHERE VEICULO = 82
AND DATAINICIO <= '10/02/2018'
ORDER BY DATAINICIO DESC