Villardompardo approves 10% tax on renewables on rural land

The City Council of Villardompardo (Jaén) has definitively approved the ordinance regulating the compensatory payment for extraordinary uses of rural land and the patrimonial payment for renewable energy installations, with a maximum rate of 10%. The regulation, which received no claims during its public exhibition, is published in the Official Gazette of the Province of Jaén, number 179, dated September 15, 2026, pages 13697 to 13702, under reference 2026/4275.

The provisional plenary agreement was elevated to definitive status as no allegations were presented, in compliance with article 70.2 of Law 7/1985, of April 2, Regulating the Bases of the Local Regime. The full text is made public for general knowledge and enters into force once published and after the period provided for in article 65.2 of said law has elapsed. The announcement is signed by the mayor, Francisco López Gay, on September 11, 2026.

Legal framework and purpose

The ordinance is based on Law 7/2021, of December 1, for the Promotion of Territorial Sustainability of Andalusia (LISTA), whose article 22.5 sets the maximum compensatory payment at 10% of the material execution budget of the works, excluding the cost of machinery and equipment. It is complemented by Decree 550/2022, of November 29, which approves the General Regulation of LISTA, and by Law 2/2007, of March 27, on the promotion of renewable energies in Andalusia, whose article 12.1.b) subjects renewable actions to a public non-tax patrimonial payment.

The purpose is twofold: to regulate the compensatory payment for extraordinary actions on rural land and the patrimonial payment for ordinary actions intended for energy generation through renewable sources. Management corresponds to the municipality itself, which sets amounts lower than the legal maximum depending on the type of activity and the implementation conditions.

Rates, deductions, and obligated parties

The maximum rate is set at 10% of the base, although it may be reduced through cumulative deductions, provided that the compensatory payment does not fall below 5%. For detached single-family homes, the amount rises to 15% of the material execution budget.

• Productive investment: reduction from 10% to 9% for actions with an investment volume exceeding one million euros in agricultural, livestock, forestry, industrial, workshop, or logistics activities.
• Local employment: deduction from 10% to 9% if more than 2 permanent or seasonal jobs are created, and to 9.5% if 1 job is created, with a signed commitment to maintain them for at least 2 years.

Natural or legal persons, public or private, who promote extraordinary actions or renewable generation installations are obliged to pay. Public Administrations are exempt for acts carried out in the exercise of their competencies. The application of the specific rate is upon request and is requested with the urban planning license or after the notification of the settlement.

Destination of income and resources

The income obtained will be managed by the City Council of Villardompardo and must be allocated to the own purposes of the public land assets. No bonuses are established in the ordinance.

An administrative appeal may be filed against the agreement before the Contentious-Administrative Chamber of the High Court of Justice of Andalusia, based in Granada, within a period of two months from the day following publication, in accordance with Article 46 of Law 29/1998, of July 13, of the Contentious-Administrative Jurisdiction.

The ordinance provides the municipality with an instrument to compensate for the extraordinary use of rural land and to tax solar plants and other renewable uses, in a context of increasing implementation of these infrastructures in the province. For developers, owners, and residents of Villardompardo, it represents a clear framework of charges and deductions that will condition the viability of future projects within the municipal district.

Source: Official Gazette of the Province of Jaén, number 179, September 15, 2026, Local Administration section, pages 13697-13702 (official reference: 2026/4275).