Supervision of taxes
We oversee compliance of railway taxes with the provisions found in the legislation in force. In relation to this, ADIF and ADIF Alta Velocidad must submit a proposal to us on taxes, which must be subject to consultation with the railway companies and advance reporting for the CNMC. To perform the necessary verifications, we can commission and carry out audits of infrastructure administrators in order to determine the underlying costs for provision of these services.
Also, EC Regulations grant us authorities to assess the models for direct costs assignable to the railway service.
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Finally, in relation to application of the incentives system the railway tax regimen described in Order FOM/189/2015, in addition to resolving any disputes that may derive from its application, we issue rulings on the basic parameters for the system in cases where there is a lack of agreement between the infrastructure administrators and the railway companies. We also have a representative on the monitoring committee for the incentive system.
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Latest resolutions
STP/DTSP/025/20
STP/DTSP/025/20
Supervision of rates
In addition to our authorities related to access to service installations by railway undertakings, we also ensure that the charges applied for complementary services are oriented towards covering costs plus a reasonable profit. The complementary services include supply of traction voltage, supply of traction fuel on fixed installations, preheating of passenger trains, customised contracts for hazardous goods and special convoys, and loading and unloading of intermodal transport units (ITUs).
We assess the charges proposed by operators of these installations and produce an advance report within a period of one month. This procedure is necessary to allow the operators to publish their charges in the Statement on the Network in conformity with the Law on the Railway Sector.
Latest resolutions
STP/DTSP/025/20
STP/DTSP/025/20