The fiscal ordinance regulating this fee, which has received final approval and been published in the Official Provincial Gazette (BOP), comes into force the day after its publication and will be applied from that same date. The objective is to tax the occupation of municipal land, subsoil, or airspace by utility service companies that affect the general population.
The fee covers installations such as mooring boxes, metal towers, transformers, electricity, gas, or water transport and distribution lines, as well as pumping facilities and other similar elements that constitute exploitation of local public domain. It also includes installations for the transport of gas, water, and hydrocarbons.
The liable parties for this fee are natural and legal persons, as well as entities that exclusively use or benefit from the special exploitation of local public domain. Primarily, companies and operators in the water, gas, electricity, and hydrocarbon sectors that produce, transport, distribute, supply, or market these services will be affected, provided they use local public domain for their particular benefit.
The fee amounts vary depending on the type of installation and the voltage or flow rate. For instance, for electricity transport installations on non-urban land, the fee per linear meter can range from 1.695 euros (voltage 30Kv<=U<66Kv) to 84.112 euros (voltage 220Kv<=U<400Kv). For gas and hydrocarbons, the cost is 4.332 euros per linear meter, and for water, 0.793 euros.
In the case of special exploitation of public domain, the rates also differ. For electricity, they range between 1.085 euros and 53.832 euros per linear meter. For gas and hydrocarbons, the fee is 29.356 euros per linear meter, and for water, 13.799 euros and 0.507 euros per linear meter, depending on the installation's characteristics and land type.
