Skip to content
V1517-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

100% reduction in Electricity Special Tax taxable base applicable to metro and rail traction

A metropolitan transport company has requested clarification regarding the application of a 100% reduction to the taxable base of the Electricity Special Tax (IEE). The Directorate-General for Taxes (DGT) has clarified that metro services constitute rail transport and that the reduction applies to traction energy and network maintenance, provided the minimum rate of 0.5 euros per MWh is respected.

In 6 key points

How it affects those involved

This ruling confirms tax relief for metro operators, ensuring that electricity used for rail traction and network maintenance qualifies for the maximum reduction in the taxable base, subject to the statutory minimum tax rate.

Lifecycle

2021-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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