Galician Law 5/2024 of 27 December on fiscal and administrative measures is published, with important new developments in the legal framework for wind energy in Galicia

On 6 February 2025, Law 5/2024, of 27 December, on fiscal and administrative measures, was published in the Official State Gazette, which introduces a set of measures intended to be permanent over time, referring to different areas of activity ranging from health to social policy. Among the measures approved are several updates to the regulatory framework for the wind energy sector in Galicia.

Repowering of wind farms

Wind repowering consists of replacing old wind turbines of lower power and efficiency with new ones of greater capacity and performance, in order to increase the use of the wind resource with a corresponding reduction in their number and, consequently, in their environmental impact.

For its promotion, the new regulation declares of public interest all actions for the repowering of wind farms under regional jurisdiction in Galicia, with the limitation that such actions may lead to an increase in the power initially authorised for each project, unless it has an access and connection permit that allows the evacuation of a higher power.

The new regulation foresees that repowering actions will be mandatory for all holders of existing operating permits at the time of its entry into force, with some exceptions. Until the new Galician Wind Energy Sector Plan enters into force, they will only be compulsory for those wind farms in operation that have already reached a useful life of twenty-five years since they were put into operation and for which a reduction in the number of wind turbines is permitted . This limit may be extended to thirty years in cases where the expected useful life of the wind turbines exceeds 25 years.

Owners who comply with these requirements must submit to the regional government an application for prior administrative authorisation and construction authorisation for the repowering of the wind farm within 18 months of the entry into force of the regulation or from the fulfilment of the conditions described, if this occurs later. Failure to comply with the obligation, unjustified delays or obstruction of the procedure may result in the revocation of the authorisation of the existing wind farm.

It should be noted that wind farms with no more than ten wind turbines and experimental wind farms are exempted from the repowering obligation.

Modification of the wind farm levy

As of 1 January 2006, the wind tax will no longer be levied on the number of wind turbine units in a wind farm, and the taxable base for this tax will now be the height of the wind turbines (understood as the distance from the surface of the ground to the tip of the blades), with the applicable tax rate being 75 euros per metre of wind turbine height.

However, experimental wind farms and so-called singular wind farms owned by local councils shall be exempt from the levy. 

Update of the Galician Wind Energy Sector Plan

Since 1995, Galicia has had a wind energy sector plan, today known as the Galician Wind Energy Sector Plan, which is configured as "a land-use planning instrument whose purpose is to organise and regulate the territorial implementation of all the infrastructures and installations necessary for the use of renewable wind energy in Galicia".

In short, it is an instrument that serves as a planning tool for the identification and determination of suitable areas for the use of renewable wind energy generation projects in Galicia subject to ordinary strategic environmental assessment. To this end, the Law creates a new cartographic database of the areas necessary for the deployment of renewable wind energy that will serve to provide support information not only for the Wind Sector Plan but also for other land-use planning instruments.

As a general rule, wind farms may not be located outside the areas included in the Sector Plan. However, in addition to the existing exceptions, a new one has been added: wind farms may be established outside the areas included in the Sector Plan in the case of projects declared to be of special public, social and economic interest, provided that (i) they are environmentally viable, (ii) the energy supply included in the power purchase contract or contracts accounts for at least 80% of the energy produced by the project, and (iii) they have a positive socio-economic impact on the territory of the Autonomous Community of Galicia and, in particular, on the areas located within the project's sphere of influence and their inhabitants.

We would also highlight the obligation of the holders of wind farm operating permits to comply at all times with the conditions and requirements in force to reduce the impact of the implementation and development of wind farms on the environment, in accordance with the required environmental quality standards.

Renewable wind acceleration zones

Law 5/2024 creates wind renewable acceleration zones, defined as those lands where, thanks to their particularities, the deployment of wind energy is not expected to have a significant environmental impact. The approval procedure for these zones will be initiated ex officio by the competent regional ministry, whose application will be subject to ordinary strategic environmental assessment. Those zones that are finally approved will be published in the regional Official Gazette in the form of a regional decree.

The regime for the development of wind projects in declared renewable wind acceleration zones  characterised by simplification in the processing of projects and the establishment of specific effective mitigation measures to be adopted by developers.

Should you wish to know more about Law 5/2024 of 27 December on fiscal and administrative measures or any other energy issues, please do not hesitate to contact one of our experts listed below or your usual contact at Osborne Clarke.