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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.
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, permitiendo la reducción del 100% de la base imponible en la electricidad para tracción y mantenimiento de la red. Esta 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. Ante la falta de desarrollo reglamentario, el contribuyente debe recabar declaraciones de los beneficiarios que justifiquen el uso de la electricidad en ferrocarril.
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