Tremp imposes a new tax on energy installations on public land

The Tremp City Council has definitively approved tax ordinance no. 4.8, which creates a tax for the private use or special exploitation of the local public domain for the transport installations of electrical energy, gas, water, and hydrocarbons. The agreement is published in the Official Gazette of the Province of Lleida no. 177, dated September 16, 2026 (edict 7716, CVE BOP-2026_0_177_7716, pp. 1-13). The regulation enters into force on the day of its publication and begins to be applied on January 1, 2027.

File X2026000130 was provisionally approved in the plenary session of July 6, 2026, together with the modification of other tax ordinances for the year 2026 and onwards. The announcement was published in BOP no. 131, dated July 13, 2026, and a public exhibition period of thirty business days was opened; since no claims were filed, the provisional agreements became definitive on August 25, 2026. The edict was signed by the mayor, Sílvia Romero Galera, on August 26, 2026.

The tax is framed within article 17.4 of the Revised Text of the Local Finance Law (RDL 2/2004), article 111 of Law 7/1985 regulating the bases of the local regime, and article 178.2 of Legislative Decree 2/2003. The calculation method follows the jurisprudence of the Supreme Court, with judgments 718/2024, 730/2024, and 735/2024 as the most recent references, and is supported by a technical economic report incorporated into the file.

A tax on the soil, subsoil, and airspace

The taxable event is the private use or special exploitation of the local public domain in the soil, subsoil, and airspace for energy transport installations. The passive subjects, as taxpayers, are the natural and legal persons and the entities referred to in article 35.4 of Law 58/2003 that use or exploit this public domain.

• Companies and operators in the water, gas, electricity, and hydrocarbon sectors.
• Companies that produce, transport, distribute, supply, and market electrical energy, hydrocarbons (gas pipelines, oil pipelines, and similar), and water.
• Electrical installations included: junction boxes, metal towers, transformers, and transport or distribution lines.
• Tax rate of 5% on the base of private use and 100% in cases of special exploitation.

Rates for electrical, gas, and water lines

The rates annex fixes quotas per linear meter or per square meter depending on the type of installation. The highest values correspond to high-voltage electrical lines and large gas pipelines.

• Overhead power line with voltage equal to or greater than 400 kV and double circuit (type A1): 0.692 euros/m² in the support area and 2.441 euros/lm of utility value in the flight zone.
• Underground line with voltage equal to or greater than 400 kV (type A1): 17.789 euros/lm.
• Gas or hydrocarbon piping of 20 or more inches in diameter (type G): 9.950 euros/lm.
• Gas or hydrocarbon deposit or tank of 10 m³ or larger (type I): 793.750 euros per unit.
• Water pipeline of more than 50 cm in diameter (type D): 1.715 euros/lm.

Management, accrual and appeal

The tax will be required under a self-assessment regime, with the possibility for the taxpayer to submit a declaration to the Secretariat so that the competent official may determine the debt. The tax period coincides with the calendar year and, in cases of registration or cessation, a quarterly pro-rata is applied.

• Accrual: upon requesting the license for new uses or from the start of the use if no authorization is required.
• Payment: in the first quarter of each year for existing uses, with the option of direct debit.
• Regime of infractions and sanctions: as provided by the General Tax Law.
• Appeal: contentious-administrative before the High Court of Justice of Catalonia within a period of two months from the day following publication.

The new ordinance incorporates Tremp into the group of municipalities that tax energy infrastructures crossing their territory. This is a source of income that directly affects electricity, gas, and water companies, and will reach the municipal coffers starting from the 2027 financial year.

Source: Official Gazette of the Province of Lleida, no. 177, September 16, 2026, Local Administration - City Councils, pp. 1-13 (official reference: BOP-2026_0_177_7716).