The division, due to the respective main activities and the notable differences from both a technical and an economic and financial perspective, was approved by Royal Decree-law 15/2013, of 13 December, on the restructuring of the state-run legal entity "Administrator of Railway Infrastructures" (ADIF) and other emergency measures in the economic sphere.

This responds, amongst other things, to the criteria of further rationalisation of the railway sector in the area under state responsibility, achieving maximum efficiency for the services in a scenario of gradual deregulation, and reaching budget stability.

Thus, the basic goal of the split is to comply with the changes made by the European System of Accounts (ESA 2010) and the accounting criteria set out therein.

To guarantee its financial sustainability, ADIF Alta Velocidad will be financed through market revenue from the railway operators and other sources, assuming the debt derived from transferred own assets equally, meaning that ADIF will be financed, in addition to the revenue earned from operators, through transfers from the state budget, so it will be accounted for under the public administrations sector in terms of national accounting, but will not have any significant impact on the deficit.

In this context, ADIF will be in charge of administering the conventional and metre-gauge network, along with other associated activities, and all business not transferred to ADIF Alta Velocidad, in general, such as assets, conventional railway stations, communication, international, etc.

This Royal Decree-law also considers the option of ADIF, with the appropriate service agreements in place, being commissioned to perform certain activities for ADIF Alta Velocidad, including management of traffic control systems and infrastructure capacity, maintenance, citizen safety and protection, corporate duties, etc.