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V2877-21 ·18 November 2021 ·consulta-vinculante Medium impact
Tax

Tram transport entitled to 100% reduction in Electricity Special Tax taxable base

A tram operator has requested clarification on whether it can apply a 100% reduction to the taxable base of the Electricity Special Tax for traction energy. The Directorate-General for Traffic (DGT) confirms that tram transport is classified as rail transport and that the company is entitled to this benefit, provided it holds the supply contract and can prove its use.

In 6 key points

How it affects those involved

This ruling clarifies the tax status of tramway operators, confirming their eligibility for significant tax relief on electricity used for traction, provided specific ownership and usage requirements are met.

Lifecycle

2021-11-18PublishedPublished 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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