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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.
Cuestión planteada Posibilidad de aplicar la reducción establecida en el apartado 3 del artículo 98 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
El transporte en tranvía tiene la consideración de transporte por ferrocarril, por lo que la electricidad consumida para su movimiento tiene derecho a la reducción del 100% de la base imponible. El titular del contrato de suministro podrá gozar del beneficio siempre que acredite el uso en dicho transporte. La cuota resultante no podrá ser inferior a 0,5 euros por MWh. En el suministro, el comercializador es quien debe repercutir la cuota mínima y autoliquidar el impuesto.
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