Isábena approves the public domain use fee for utility providers

The Isábena City Council has definitively approved the tax ordinance taxing companies operating supply services for the private use or special exploitation of the soil, subsoil, and airspace over the local public domain. The decision, adopted by the Plenary in the session of June 24, 2026, and made definitive by Resolution of the Mayor-Presidency on August 18, 2026, is published in the Official Gazette of the Province of Huesca number 162, dated August 26, 2026 (reference BOPH-2026-162012).

The regulation, signed by Mayor Joaquín Montanuy Tremosa, is based on articles 133.3 and 142 of the Spanish Constitution, Law 7/1985 Regulating the Bases of the Local Regime, and the consolidated text of the Local Treasuries Law (Royal Legislative Decree 2/2004), as well as the jurisprudence of the Supreme Court. Since no claims were filed during the public exhibition period, the agreement became final and enters into force on the day of its publication.

Taxable Event and Taxpayers

The tax applies to lines, pipes, and galleries for the conduction of electrical energy, water, gas, or any other fluid, including poles, cables, transformers, and other installations that occupy the soil, subsoil, or airspace of municipal public roads. Taxpayers are natural and legal persons, as well as the entities referred to in article 35.4 of the General Tax Law, who enjoy or exploit the local public domain for private benefit.

The ordinance distinguishes between two regimes based on the intensity of use:

• Private use: installations that prevent the common use of the assets (poles, transformers, mooring boxes), taxed at 5% of the taxable base.
• Special exploitation: installations that do not prevent common use (overhead lines, underground pipes and galleries), taxed at 100% of the taxable base.

Rates fixed according to technical-economic report

The fees are calculated based on the technical-economic report prepared by the consultancy Moore Ibérica Consultores, S.L., dated May 20, 2026, which determines the market value of each type of installation. The rates annex includes unit fees per unit of measurement, among which the following stand out:

• Towers over 24 meters: €82.55 per support.
• Transformer: €245.35 per unit.
• Overhead line over 400 kV: €13.93 per linear meter.
• Underground line over 132 kV: €32.68 per linear meter.
• Gas pipeline larger than 20 inches: €1.22 per linear meter.
• Water pipe larger than 50 cm in diameter: fee according to the annex.

Management, Accrual, and Bonuses

The tax period coincides with the calendar year, and the accrual occurs on January 1st of each fiscal year, except for the first year, which spans from the date of approval until December 31st. The fee is required under a settlement regime, with payment due in the first quarter of the year for existing uses, and direct debit is offered with a 5% discount on the quota.

The ordinance provides that the lack of a municipal license does not exempt payment, and refers to the General Tax Law 58/2003 regarding infractions and sanctions. An administrative appeal may be filed against the agreement before the Contentious-Administrative Chamber of the High Court of Justice of Aragon within two months of its publication.

The new fee represents a source of income for the Ribagorza municipality and directly affects the supply companies operating within its boundaries, which must regularize the occupation of public roads in accordance with the approved tariffs.

Source: Official Gazette of the Province of Huesca, no. 162, August 26, 2026, Local Administration, p. 26 (official reference: BOPH-2026-162012).