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A company managing the operation and maintenance of a tramway has requested clarification on whether it can apply a reduction to the taxable base of the Electricity Excise Duty. The Directorate-General for Taxes (DGT) has ruled that tramways are considered railway transport and that the holder of the supply point is entitled to the benefit, provided they can prove the energy is used for such transport.
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 metro o tranvía tiene la consideración de transporte por ferrocarril según la LOTT. La reducción del 100% de la base imponible del IEE es aplicable a la electricidad suministrada o consumida en este tipo de transporte. El derecho al beneficio fiscal corresponde al titular del punto de suministro que acredite que la electricidad se utiliza en el transporte por ferrocarril, independientemente de quién preste materialmente el servicio de transporte.
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