Sant Joan de Mollet approves the tax for assigning shares of the municipal solar plant

The City Council of Sant Joan de Mollet has definitively approved fiscal ordinance no. 10, regulating the fee for the temporary assignment of participation shares in municipal solar photovoltaic installations. The agreement, adopted by the Plenary in the session of June 29, 2026, is published in the Official Gazette of the Province of Girona no. 161, of August 21, 2026, with the official reference BOP-2026_0_161_7442 (file X2026000118).

The regulation enters into force on the day of its publication in the gazette and shall remain in effect until its modification or repeal is agreed upon. The full text is published in accordance with Article 17 of the Recast Text of the Law regulating local treasuries (RDL 2/2004) and Article 178 of Legislative Decree 2/2003.

A municipal collective self-consumption model

The ordinance establishes the taxable event of the fee as the special use of the local public domain through the private use of participation shares in municipal solar photovoltaic installations. These are configured as nearby collective self-consumption installations via the grid, under the surplus modality subject to compensation, in accordance with Royal Decree 244/2019, of April 5, which regulates the conditions for electrical energy self-consumption.

The shares are established based on the division of municipal installations into portions equivalent to 0.5 and 1.0 kWp. The first installation subject to assignment is that of the Sant Joan de Mollet municipal sports hall.

Who can be a taxable person

Taxable persons are natural and legal persons who are owners or users of an electricity CUPS (Universal Supply Point Code) that meet the following requirements:

• That the CUPS be less than 2,000 meters from the installation, in orthogonal projection on the ground plan and within the municipal boundaries of Sant Joan de Mollet.
• That, in the case of legal persons, it be an SME (fewer than 250 employees and annual turnover less than 50 million euros or a balance sheet less than 43 million), according to Regulation (EU) 651/2014.
• That they have been granted the corresponding license for the occupation of the local public domain.

Rates and discounts

The fee is obtained by applying the following rates for the assignment of shares of the municipal sports hall installation:

• Type A share: 1 portion equivalent to 0.5 kWp — €57.86/year.
• Type B share: 1 portion equivalent to 1.0 kWp — €97.59/year.

No general bonuses or reductions apply, but a 95% bonus on the fee is available for individuals or families at risk of energy poverty or in a situation of vulnerability, provided they are registered in the municipality (minimum of 5 years) and meet the criteria of the competition rules. The bonus requires an audit or vulnerability report issued by entities such as the Basic Social Care Services (SBAS) of the Gironès Social Welfare Consortium or accreditation of the social voucher by income level, and must be requested every year before October 31.

The fee is accrued upon the start of the enjoyment of the benefit, coinciding with the granting of the license, and the amount must be deposited within ten business days following the publication of the provisional resolution of the assignment competition to be promoted by the City Council. The settlement is carried out through the Mayoral Decree granting the license, signed by Mayor Sergi López Serrat.

Impact for residents

With this ordinance, Sant Joan de Mollet opens the door to a shared self-consumption model in which residents can participate in the energy generated by municipal facilities in exchange for an annual fee, with a protection mechanism for the most vulnerable households. The regulation consolidates the local energy transition and offers an alternative to reduce the electricity bill for the municipality’s residents.

Source: Official Gazette of the Province of Girona, no. 161, August 21, 2026, Local Administration section – City Councils, pp. 1-5 (official reference: BOP-2026_0_161_7442).