Altafulla creates a tax to assign shares of municipal solar installations

The Altafulla City Council has definitively approved Fiscal Ordinance No. 35, which regulates the fee for the temporary assignment of participation shares in municipal solar photovoltaic installations. The final text is published in the Official Gazette of the Province of Tarragona on October 23, 2026 (reference CVE 2026-09898, pp. 1-4), signed by the municipal secretary on October 22. The regulation comes into force the day after its publication.

A year of processing without objections

The Corporate Plenary approved the text on a provisional basis on September 29, 2025. The agreement was submitted for public information for 30 business days through edicts on the municipal notice board, publication in the BOP of Tarragona on October 20, 2025, and dissemination on the City Council’s transparency portal.

During this period, no objections were filed, meaning the ordinance is definitively approved and ends the administrative route. A contentious-administrative appeal may be filed against the agreement before the Contentious-Administrative Chamber of the High Court of Justice of Catalonia within two months from the day after publication.

The fee is framed within articles 57 and 20.3.l) of the Revised Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5.

Who must pay and why

The taxable event is the special use of the local public domain for the private use of participation shares in municipal photovoltaic installations, configured as nearby collective self-consumption through the grid, located on rooftops and under the surplus modality with compensation from Royal Decree 244/2019.

The taxable subjects are natural and legal persons who hold an electricity CUPS (Universal Supply Point Code) that meets at least one of these requirements:

• That the CUPS is less than 2,000 meters from the installation’s generation meter, in orthogonal projection on the plan.
• That the first 14 cadastral digits of the generating and consuming plots coincide.

In the case of legal persons, it is also necessary to be an SME according to Annex I of Regulation (EU) No. 651/2014: fewer than 250 employees and an annual turnover of less than 50 million euros or a general balance sheet of less than 43 million. In all cases, the temporary occupation license for the private use of the public domain must have been obtained.

Annual rates and 50% discounts

The fee is obtained from two rates according to the contracted power:

• Fee A: 1 kWp, 71.29 euros per year.
• Fee B: 0.5 kWp, 57.47 euros per year.

There is a 50% bonus for individuals and family units residing in the municipality with incomes lower than twice the IRSC (people living alone), 2.5 times the IRSC (cohabitation units), or three times the IRSC (people with disabilities or high dependency). A report from the Basic Care Team of the Municipal Social Services is required, and the application must be submitted every year before March 31.

The fee is accrued when the enjoyment begins, a moment that coincides with the activation of the self-consumption contract by the marketing company; in subsequent years, it is accrued on January 1. The tax period is the calendar year, with pro-rating by days in case of commencement or termination, and the settlement must be made within three months following the accrual. If the City Council revokes the license for public interest, it will compensate with the proportional part of the remaining one-year term.

Impact for users

The new fee turns access to municipal shared self-consumption into a recurring income for local coffers and fixes, for the first time, the price for the transfer of quotas. For residents and small businesses in the municipality, the annual cost will depend on the assigned power and whether they meet the IRSC thresholds to access the bonus.

Fuente: Official Gazette of the Province of Tarragona, No. October 23, 2026, section I-i, pp. 1-4 (official reference: CVE 2026-09898).