Skip to content
V1527-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

100% reduction in Electricity Special Tax applicable to metro transport

A metropolitan transport company has requested clarification regarding the application of a reduction in the taxable base for the Electricity Special Tax. The Directorate-General for Taxes (DGT) confirms that metro systems qualify as railway transport and that the reduction applies to traction energy and network maintenance.

In 6 key points

How it affects those involved

This ruling clarifies the tax benefits available to metropolitan transport operators, confirming their eligibility for significant tax reductions on electricity used for traction and infrastructure maintenance.

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