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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.
Cuestión planteada Se plantean diversas cuestiones sobre la aplicación de la reducción establecida en el apartado 3 del artículo 98 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
El término "ferrocarril" incluye al metro y al tranvía según la LOTT. El beneficio fiscal es aplicable a los titulares de los puntos de suministro cuya electricidad se use en el transporte ferroviario, independientemente de quién preste materialmente el servicio. En suministros con contrato de peaje con el distribuidor y energía con el comercializador, es el comercializador quien debe repercutir la cuantía mínima de 0,5 euros por MWh. La reducción es aplicable desde el 1 de enero de 2021 aunque no haya desarrollo reglamentario, siempre que el consumidor justifique el uso.
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