EC SAPEM dispute over airspace tax continues after failed conciliation

A conciliation hearing held on September 15 regarding the Airspace Occupation Tax (TOEA) in Catamarca ended without an agreement between the electricity distributor EC SAPEM and users involved in a collective injunction. The dispute centers on a charge equivalent to 6% of the energy base, which plaintiffs argue increases to between 7.1% and 7.2% when including the 21% VAT.

Plaintiffs Alfredo Marchioli and Fernando Navarro contend that the distributor, rather than the consumers, should be responsible for the tax as it is the entity utilizing public space, poles, and cables to provide the service. While EC SAPEM acknowledged it is the primary subject of the tax, the company defended passing the cost to users based on its concession contract.

The conflict, which began in February 2025, has also drawn in the Ministry of Productive Development of Catamarca. During the hearing, plaintiffs alleged that the Ministry issued a resolution authorizing EC SAPEM to pass the tax onto users. The court has decided to involve the Ministry to explain the administrative act in question while the collective legal process continues.