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Tax for the private use or special advantage of the local public domain for supply companies

What does it allow?

This fee records the private use or special advantage that is constituted in the ground, subsoil or flight of the municipal public roads, in favour of companies that operate on supply services that are of general interest or affect the generality or an important part of the neighbourhood.

The amount of the tax will consist, in any case and without exception, of 1.5 per cent of the gross revenue from the invoicing obtained in each municipal term by those companies.

Who can benefit from them?

  • The natural and legal person, as well as the entities referred to in the article 35 of the General Tax Law, holders of companies or entities that operate supply services that are of general interest or affect the general or a An important part of the neighbourhood, such as the water, gas, electricity, fixed telephony and other analogues supply, as well as companies or entities that manage communication networks through fibre optic systems, cable television or any other technique, independently of its public or private character.
  • For these purposes, they will be included among the companies operating these services and also to the distributing and commercializing companies.


  • It must be processed through the Electronic Headquarters BASE , accessing with a digital certificate.
  • You must complete the corresponding form, attach the declaration in PDF format, and pay the self-assessment via the model 017.
  • Only one quarterly period is allowed in each statement.
  • The operations of the taxable base and of the tax quota are calculated automatically.
  • The deadline for making the declaration is the following month to the calendar quarter to declare. Once this period has elapsed, the surcharge shall be accrued for an untimely declaration regulated by the art. 27 of the Law 58/2003.
  • To consider the declaration as processed it requires the payment of the fee at the end of the procedure. If the payment is not made effective, the declaration will not be processed, pursuant to the provisions of the article 26.1.b of the Reformed Text of the Law on Local Taxation.
  • Forms of payment: TPV or in the bank entities which appear in the model 017, within a maximum term of 30 calendar days from the date of issue of the model 017.


  • Royal Legislative Decree 2/2004, of March 5th, which approves the Revised Text of the Local Treasury Act.
  • Law 8/89, dated on April 13th, regulating taxes and public prices. 
  • Tax ordinance regulating the rate for the private use or the special use of the local public domain, for companies or entities that operate the supply services.

Processing channel

You can carry out this procedure through the Electronic Headquarters BASE (with digital certificate).

Required documentation

  • Standard declaration document of the company in PDF format.

Related formalities