Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
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.
Cuestión planteada Se plantean diversas cuestiones sobre la aplicación de la reducción de la base imponible regulada en el artículo 98.3 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales (BOE de 29 de diciembre)
El transporte por metro tiene consideración de transporte por ferrocarril y puede aplicar la reducción del 100% de la base imponible del IEE según el art. 98.3 de la LIE. Este beneficio se extiende a la electricidad utilizada para transportar personas o mercancías, así como para el mantenimiento de la red viaria y máquinas autotransportadas. La reducción no puede hacer que la cuota sea inferior a 0,5 euros por MWh. En suministros con comercializador y distribuidor, el comercializador es quien debe repercutir y autoliquidar la cuantía mínima.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.