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BOE-A-2026-989 ·17 January 2026 ·orden Low impact
Tax

Energy distribution companies: Supreme Court orders correction of material errors in Order TED/749/2022 investment tables

The Supreme Court has partially upheld the appeal filed by Serviliano García, SA against Order TED/749/2022, which regulates the remuneration of electricity distribution companies. The ruling requires the Administration to correct a material error in Annexes V and VI of said Order, specifically regarding the displacement of columns in the tables relating to the investment value of new investments for the years 2016 and 2017 (second ruling). The remainder of the appeal has been dismissed.

In 2 key points

  1. Obligation to correct material errors in the 2016 and 2017 investment tables of Order TED/749/2022 (fallo segundo)
  2. Dismissal of the remainder of the appeal against the remuneration of distribution companies from 2016 to 2019 (fallo tercero)

How it affects those involved

For electricity distribution companies affected by the error in the investment tables, the ruling ensures that the values for 'Líneas At y Bt', 'CT', 'Posiciones', 'Máquinas', 'Elementos de Mejora', 'IBO' and 'D. Extensión' are correctly applied according to their category (second ruling). All other conditions of the 2016 base remuneration and the remunerations for 2017, 2018 and 2019 remain unchanged following the dismissal of the rest of the appeal (third ruling).

Lifecycle

2026-01-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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