Peralada approves the fee for transferring shares of municipal photovoltaic plants

The City Council of Peralada has definitively approved the fiscal ordinance creating the tax for the temporary assignment of participation shares in municipal solar photovoltaic installations. The Plenary adopted the agreement in an extraordinary session on July 30, 2026 and, as no allegations or claims were submitted, the edict of definitive approval is published in the Official Gazette of the Province of Girona no. 182, of September 22, 2026 (CVE BOP-2026_0_182_8150, pp. 1-3). The document was signed by the mayor, Miquel Brugat Vilanova, on September 17, 2026.

The regulation is framed within Article 17 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law regulating local treasuries, and is based on Articles 57 and 20.3.l) of the same legal text. The tax levies the special use of the local public domain derived from the private use of participation shares in municipal photovoltaic installations, configured as nearby collective self-consumption installations via the grid and under the surplus modality subject to compensation, in accordance with Royal Decree 244/2019, of April 5.

The ordinance comes after the Plenary of Peralada approved on June 25, 2026, the regulatory bases for the competition for the temporary assignment of these shares, published in the BOP no. 173, of September 8, 2026 (CVE BOP-2026_0_173_7890 and BOP-2026_0_173_7891). Other municipalities in Girona have already deployed similar instruments: Sant Joan de Mollet approved fiscal ordinance no. 10 (BOP no. 161, of August 21, 2026, CVE BOP-2026_0_161_7442, file X2026000118) and Lladó has notified the 2026 register through Mayor’s resolution 2026DECR000274 (BOP no. 175, of September 10, 2026, CVE BOP-2026_0_175_7810).

Taxpayers and technical requirements

Taxpayers are natural and legal persons who hold a electricity CUPS (Universal Supply Point Code) that meets, at a minimum, one of the following requirements:

• That the CUPS be less than 2,000 meters from the generation meter of the photovoltaic installations, in orthogonal projection on the plan.
• That the first 14 cadastral digits of the generating plot and the consuming plot coincide.

If the applicant is a legal person, they must additionally be an SME, meaning they employ fewer than 250 workers and have an annual turnover of less than 50 million euros or a balance sheet of less than 43 million. In all cases, the corresponding license for the occupation of the local public domain must have been granted.

Fee, discounts and tax period

The fee is obtained from the rates of the ordinance, with a reference price of 66.26 euros per year for each participation of 1 kWp of assigned power:

• 1 participation (1 kWp): 66.26 euros per year.
• 2 participations (2 kWp): 132.52 euros per year.

The total amount depends on the number of shares awarded to each participant. The ordinance does not provide for any bonuses or reductions for the determination of the debt. The tax period is the time during which the assignment is authorized and, generally, coincides with the calendar year; if the occupation is not authorized for reasons not attributable to the taxpayer, the fee paid will be returned.

Payment, validity and appeals

The fee is required under a settlement regime at the time the license is granted. If the use extends over several fiscal years, a monthly register will be approved for the second and subsequent years, and payment will be made in a period of no less than two months; the non-receipt of the payment document does not invalidate the obligation to pay the fee. Infractions and sanctions are governed by the General Ordinance for the Management, Inspection and Collection of municipal public law revenues and by the General Tax Law. The ordinance takes effect from the day of its publication in the BOP, and an administrative contentious appeal may be filed against the final approval before the Administrative Contentious Chamber of the High Court of Justice of Catalonia within a period of two months.

For residents and businesses of Peralada who are holders of a CUPS close to the municipal facilities, the regulation sets the price of their participation in collective self-consumption and opens the way to formalize it through an occupation license. The cost is fixed at 66.26 euros per kWp per year, without bonuses, and the published text is the current reference for any future claim.

Source: Official Gazette of the Province of Girona, no. 182, September 22, 2026, Local Administration - City Councils, pp. 1-3 (official reference: BOP-2026_0_182_8150).