Supervisón 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.

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.

Latest resolutions

All railway tax supervision resolutions