The High Court of Justice annuls the municipal tax on Red Eléctrica

The High Court of Justice of the Principality of Asturias has upheld the appeal by Red Eléctrica de España against the tax ordinance of an Asturian city council that taxed the use of local public domain for the transport facilities of electrical energy, gas, water, and hydrocarbons. The Administrative Litigation Chamber declares the judgment final and annuls the challenged administrative action for not being in accordance with the law, without the imposition of costs. The ruling is published in the Official Gazette of the Principality of Asturias no. 185, of September 24, 2026, by means of an edict with official reference 2026-07643.

The edict, signed by the Administration of Justice lawyer Elisa García Úbeda, reports on the final judgment rendered in ordinary procedure 270/2025, pursued at the request of Red Eléctrica de España against the city council holding the ordinance. The resolution is dated in Oviedo on July 30, 2026, and orders the issuance of the appropriate official notices for its publication in the official newspaper, so that the ruling reaches the knowledge of the persons in whose favor rights could derive from the challenged administrative act and those who have a direct interest in its maintenance.

The annulled ordinance regulated the fee for the private use or special exploitation of the local public domain for the transport facilities of electrical energy, gas, water, and hydrocarbons, and had been published in BOPA no. 29, of February 12, 2025. The regulation was based on the framework of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5, which enables city councils to establish fees for the private use or special exploitation of their public domain assets.

The ruling: upholding of the appeal and annulment without costs

The pronouncement upholds the claim of the electricity company and contains two decisions:

• Upholding of the appeal filed by the procedural representation of Red Eléctrica de España against the municipal tax ordinance.
• Annulment of the challenged administrative action for not being in accordance with the law.
• Without costs.

Upon the finality of the resolution, the judicial body orders the issuance of the appropriate official notices for the publication of the ruling in the official newspaper, a procedure that is now materialized in the Official Gazette of the Principality of Asturias.

Procedure data

• Body: Administrative Litigation Chamber of the High Court of Justice of the Principality of Asturias.
• Procedure: ordinary 270/2025.
• Appellant: Red Eléctrica de España, designated as R. E. E. in the heading of the edict.
• Appellee: the city council holding the ordinance, designated as A. de A. in the same heading.
• Date of resolution: July 30, 2026, in Oviedo.
• Publication: Official Gazette of the Principality of Asturias no. 185, of September 24, 2026, section V, Administration of Justice.
• Official document reference: 2026-07643.

Another tax on public domain, the same day

The publication coincides in the same issue of the gazette with the announcement from the Cudillero City Council, which has submitted for public exhibition fiscal ordinance no. 262, regulating the tax for the private use of local public domain with installations that transform wind energy into electrical energy. The municipal Plenary initially approved the regulation in an ordinary session on September 16, 2026.

The file remains open for claims and suggestions for 30 days starting from the day following the insertion of the announcement in the BOPA, during which period it may be examined at the municipal offices. If no claims are presented after this period, the agreement will be considered definitively approved.

The ruling reinforces the position of large electricity companies against municipal attempts to levy their own taxes on the wiring and transport installations that occupy public land. For the coffers of the affected city councils, the annulment represents the loss of a revenue stream linked to energy infrastructures that cross their municipal boundaries, while for the electricity sector, it consolidates a favorable judicial criterion in a matter of unquestionable economic and territorial impact.

Source: Official Gazette of the Principality of Asturias, no. 185 of September 24, 2026, section V (Administration of Justice), page 1 (official reference: 2026-07643).