Langa de Duero approves the fee for the use of public domain

The Langa de Duero City Council has finalized the plenary agreement establishing the Regulatory Ordinance for the Fee for the private use or special exploitation of the local public domain regarding transport facilities for electrical energy, gas, electricity, water, and hydrocarbons. As no claims were filed during the public exhibition period, the text is automatically approved and published in full in the Official Gazette of the Province of Soria, number 105, dated September 9, 2026 (pages 3081 to 3086).

The ordinance is made public in compliance with article 17.4 of Royal Legislative Decree 2/2004, of March 5, which approves the Recast Text of the Law Regulating Local Treasuries. The final agreement is signed by the mayor, Iván Andrés Aparicio, dated August 31, 2026.

Legal Basis and Taxable Event

The fee is supported by the regulatory powers of articles 133.3 and 142 of the Spanish Constitution, article 106 of Law 7/1985 Regulating the Bases of Local Regime, and articles 20 and following of the Recast Text of the Local Treasuries Law, as well as the jurisprudence of the Supreme Court.

The taxable event consists of the private use or special exploitation of the soil, subsoil, and airspace of the local public domain with lines, pipes, and galleries for the conduction of electrical energy, water, gas, or other fluids, including poles, cables, mooring boxes, transformers, and other analogous elements. The ordinance distinguishes between two scenarios:

• Private use: facilities that prevent the common use of the assets by third parties, such as underground pipes and galleries.
• Special exploitation: facilities of lower intensity that do not prevent common use, such as overhead electrical lines.

Taxpayers and Rates

Taxpayers are natural and legal persons and other entities referred to in article 35.4 of the General Tax Law 58/2003, specifically the operating companies in the water, gas, electricity, and hydrocarbon sectors that enjoy the local public domain for private benefit.

The tax quota is calculated by applying the tax rate to the taxable base, established based on the technical-economic report of April 27, 2026, which reflects the market value of each installation. The tax rates are:

• 5% of the taxable base for elements constituting private use.
• 100% of the taxable base for elements constituting special exploitation.

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 approval of the ordinance until December 31st. The fee is required under a settlement regime, with payment due in the first quarter of the year for existing occupations.

Taxpayers who request direct debit payment will receive a 5% discount on the tax quota, in accordance with Article 9.1 of the Recast Text of the Law Regulating Local Treasuries. The ordinance shall enter into force on the day of its publication in the bulletin and shall remain in effect for successive fiscal years until its express modification or repeal.

Against the final agreement, interested parties may file a contentious-administrative appeal before the High Court of Justice of Castilla y León within two months of its publication. With this measure, the municipality of Soria regularizes the occupation of its public domain by large utility companies, guaranteeing economic compensation for the use of a space that belongs to all residents.

Source: Official Gazette of the Province of Soria, no. 105, September 9, 2026, section II. Local Administration, pp. 3081-3086 (official reference: BOPSO-105-09092026).