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V0938-21 ·15 April 2021 ·consulta-vinculante Medium impact
Tax

Reduction of Electricity Special Tax applies to metro, tram, and railway infrastructure managers

An energy supplier has requested clarification regarding the application of a 100% reduction in the Electricity Special Tax for rail transport. The DGT clarifies that this includes metro and tram systems, can be applied to infrastructure managers, and determines who is responsible for passing on the minimum rate.

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2021-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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