BOE-A-2026-681 ·13 January 2026 ·orden Low impact
Tax

Energy distribution companies: Supreme Court orders 2016 base remuneration adjustment and interest payment to Dielesur SLU

The Supreme Court has partially upheld the appeal filed by Dielesur SLU against Order TED/749/2022, declaring partial nullity regarding the appellant's remuneration. The ruling orders the Administration to adjust the 2016 base remuneration for several distribution companies and recognises Dielesur SLU's right to receive statutory interest from the date the remuneration should have been received until its actual payment (First Ruling).

In 2 key points

  1. The Administration is ordered to adjust the 2016 base remuneration for several distribution companies, First Ruling.1 (Fallo Primero.1)
  2. Dielesur SLU is entitled to receive statutory interest from the date the remuneration should have been received until its actual payment, First Ruling.2 (Fallo Primero.2)

How it affects those involved

For Dielesur SLU, the ruling grants the right to receive the adjusted remuneration plus statutory interest accrued from the date it should have been paid (First Ruling.2). For other distribution companies affected by the modification of the 2016 base remuneration, the resolution implies an adjustment to their remuneration calculations in accordance with the grounds of the judgment (First Ruling.1).

Lifecycle

2026-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact