Langa de Duero approves a tax on supply companies

The City Council of Langa de Duero has finalized the fiscal ordinance establishing a fee for the private use or special exploitation of the soil, subsoil, and airspace of the local public domain in favor of companies operating supply services. The full text, including its annex of rates, is published in the Official Gazette of the Province of Soria no. 110, dated September 21, 2026, pages 3243 to 3250, under the reference BOPSO-110-21092026. This publication corrects an error noted in the announcement appearing in the BOP no. 105, dated September 9, 2026 (BOPSO-105-09092026).

From the plenary agreement to entry into force

The plenary agreement of the City Council of Langa de Duero was automatically finalized as no claims were filed during the public exhibition period, and its text is made public in compliance with article 17.4 of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries.

The ordinance is issued under the protection 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 aforementioned revised text, supported by the jurisprudence of the Supreme Court. The file incorporates a technical-economic report dated April 27, 2026, which sets the market value for each type of installation and the corresponding taxable base.

Who pays and why

The taxable persons, in the capacity of taxpayers, are natural and legal persons and the entities referred to in article 35.4 of Law 58/2003, of December 17, General Tax Law, who enjoy, use, or exploit the local public domain. In practice, the regulation targets:

Companies that produce, transport, distribute, and market electrical energy.
Gas and hydrocarbon operators, with gas pipelines, oil pipelines, and annexed elements.
Water and telecommunications companies with wiring, pipes, and galleries.
Owners of poles, cables, mooring or registration boxes, transformers, rails, and scales on public roads.

The taxable event is distinguished according to the intensity of use: private use (installations that prevent common use, such as pipes and galleries) and special exploitation (those that do not prevent it, such as overhead electrical wiring).

Tax rates and tariffs

The quota results from applying the rate provided for in article 64.3 of Law 25/1998, of July 13, to the taxable base:

Private use: 5% of the taxable base.
Special exploitation: 100% of the taxable base.

The land value is calculated based on the municipality’s MBR with a coefficient of 0.1, resulting in 3.78 euros per square meter, and the value of the facilities refers to the October 16, 2015 report from the National Commission on Markets and Competition. The unit rates in the annex include:

Overhead power line exceeding 400 kV: 7.60 euros.
Underground power line exceeding 132 kV: 16.59 euros.
Towers over 24 meters: 82.55 euros.
Transformer: 245.38 euros.
Gas pipeline up to 4 inches: 0.50 euros per meter.
Water pipe up to 10 centimeters in diameter: 0.35 euros per meter.

Payment, discounts, and appeals

The tax is required under a settlement regime. For existing or authorized uses, payment is made in the first quarter of each year, and the taxpayer may request direct debit, which entails a 5 percent discount on the fee. The tax period coincides with the calendar year, and the accrual occurs on January 1 of each fiscal year.

The ordinance enters into force on the day of its publication in the Official Provincial Gazette and will be applied from that date, remaining in effect until its express modification or repeal. An administrative appeal may be filed against the final agreement before the High Court of Justice of Castilla y León within two months from the day following its publication. The text appears signed in Langa de Duero on September 16, 2026, by the mayor, Iván Andrés Aparicio.

The new tax converts the presence of supply networks within the district of Langa de Duero into municipal revenue and requires companies operating in the municipality to declare and settle each installation occupying public land, subsoil, or airspace, with differentiated rates based on power, diameter, and type of infrastructure.

Source: Official Provincial Gazette of Soria, no. 110, of September 21, 2026, section II. Local Administration, pp. 3243-3250 (official reference: BOPSO-110-21092026).