CELEX: 62019CO0436(03)
Language: en
Date: 2020-07-21 00:00:00
Title: Order of the Court (Seventh Chamber) of 21 July 2020.#Abaco Energy, SA and Others v European Commission.#Appeal – State aid – Aid scheme for renewable energies – Article 181 of the Rules of Procedure of the Court of Justice – Appeal manifestly inadmissible or manifestly unfounded.#Case C-436/19 P.

ORDER OF THE COURT (Seventh Chamber)
21 July 2020 (*)
(Appeal — State aid — Aid scheme for renewable energies — Article 181 of the Rules of Procedure of the Court of Justice — Appeal manifestly inadmissible or manifestly unfounded)
In Case C‑436/19 P,
APPEAL under Article 56 of the Statute of the Court of Justice of the European Union, brought on 6 June 2019,

Abaco Energy SA and Others, represented by P.M. Holtrop, abogado,
appellants,
the other party to the proceedings being:

European Commission,

defendant at first instance,
THE COURT (Seventh Chamber),
composed of P.G. Xuereb, President of the Chamber, T. von Danwitz and A. Kumin (Rapporteur), Judges,
Advocate General: G. Pitruzzella,
Registrar: A. Calot Escobar,
having decided, after hearing the Advocate General, to give a decision by reasoned order, pursuant to Article 181 of the Rules of Procedure of the Court of Justice,
makes the following

Order

1        By their appeal, Abaco Energy SA and the 1 322 other appellants whose names are set out in the Annex to this order seek to have set aside the order of the General Court of the European Union of 25 March 2019, Abaco Energy and Others v Commission (T‑186/18, not published, EU:T:2019:206) (‘the order under appeal’), by which the General Court dismissed the appellants’ action for annulment of Commission Decision C(2017) 7384 final of 10 November 2017 relating to State aid SA.40348 (2015/NN) concerning support for electricity generation from renewable energy sources, cogeneration and waste (OJ 2017 C 442, p. 1) (‘the decision at issue’), implemented by the Kingdom of Spain, in part due to the General Court’s manifest lack of jurisdiction to hear and rule on that action and in part as inadmissible.
 Background to the dispute

2        The background to the dispute was set out by the General Court in paragraphs 1 to 12 of the order under appeal and may, for the purposes of the present proceedings, be summarised as follows.

3        The appellants own and operate plants in Spain that generate electricity from renewable energy sources.  As such, they benefited from a support scheme governed, inter alia, by Real Decreto 661/2007 por el que se regula la actividad de producción de energía eléctrica en régimen especial (Royal Decree 661/2007 regulating the production of electricity under the special regime) of 25 May 2007 (BOE No 126 of 26 May 2007, p. 22846). That decree set up a premium economic scheme to support the generation of electricity from renewable energy sources (‘the previous scheme’). The previous scheme was not notified to the European Commission.

4        In the course of 2013, the Spanish authorities introduced a specific remuneration system to support the generation of electricity from renewable energy sources (‘the current scheme’). The current scheme is based, inter alia, on the following texts:
–        Real Decreto-ley 9/2013 por el que se adoptan medidas urgentes para garantizar la estabilidad financiera del sistema eléctrico (Royal Decree-Law 9/2013 adopting urgent measures to ensure the financial stability of the electricity system) of 12 July 2013 (BOE No 167 of 13 July 2013, p. 52106);
–        Ley 24/2013 del Sector Eléctrico (Law 24/2013 on the electricity sector) of 26 December 2013 (BOE No 310 of 27 December 2013, p. 105198);
–        Real Decreto 413/2014 por el que se regula la actividad de producción de energía eléctrica a partir de fuentes de energía renovables, cogeneración y residuos (Royal Decree 413/2014 laying down rules on electricity generation from renewable energy sources, cogeneration and waste) of 6 June 2014 (BOE No 140 of 10 June 2014, p. 43876); and
–        Orden IET/1045/2014 por la que se aprueban los parámetros retributivos de las instalaciones tipo aplicables a determinadas instalaciones de producción de energía eléctrica a partir de fuentes de energía renovables, cogeneración y residuos (Order IET/1045/2014 approving the standard plant remuneration rates applicable to certain power plants using renewable energy sources, cogeneration and waste) of 16 June 2014 (BOE No 150 of 20 June 2014, p. 46430).

5        The current scheme is applicable to both new installations and installations that were already entitled to receive or which were already receiving support under the previous scheme (‘the existing installations’).

6        On 22 December 2014, the Spanish authorities notified the current scheme to the Commission under Article 108(3) TFEU.

7        Following a preliminary examination, the Commission adopted the decision at issue.

8        In that decision, the Commission found, inter alia, that the current scheme constituted State aid within the meaning of Article 107(1) TFEU on the grounds that the support under that scheme was imputable to the State, it was financed from State resources, it granted a selective advantage to its recipients and it was likely to distort competition and affect trade between Member States.

9        In addition, the Commission noted that the current scheme was applicable from 11 June 2014 and the Spanish authorities had notified the aid scheme after they had started implementing it and before the adoption of a Commission decision. The Commission concluded therefrom that the Kingdom of Spain had breached the standstill obligation provided for in Article 108(3) TFEU and that  the aid granted until the adoption of the decision at issue was illegal.

10      As regards the compatibility of the current scheme with the internal market, the Commission indicated that it would assess that matter on the basis of Article 107(3)(c) TFEU, according to which aid to facilitate the development of certain economic activities or of certain economic areas, where it does not adversely affect trading conditions to an extent contrary to the common interest, may be considered compatible with the internal market. In that regard, first, the Commission found that aid had been awarded to new installations only after 1 July 2014. Second, it found that the award act of all aid granted to the existing installations during their entire lifetime was constituted by the official registration on 9 July 2014 of the existing recipients in the current scheme which superseded and fully replaced the previous scheme, the awards of which were absorbed. It concluded therefrom that the compatibility of the aid in question with the internal market was to be assessed in the light of the Guidelines on State aid for environmental protection and energy 2014-2020 (OJ 2014 C 200, p. 1), paragraph 248 of which states that unlawful environmental or energy aid will be assessed in accordance with the rules in force on the date on which the aid was granted.

11      The Commission explained that it had assessed the compensation received, under the current scheme, from the installations concerned for their whole lifetime, including the payments received by the existing installations under the previous scheme. On the basis of that assessment, the Commission decided not to raise objections to the aid in question on the ground that it was compatible with the internal market pursuant to Article 107(3)(c) TFEU.
 The procedure before the General Court and the order under appeal

12      By application lodged at the General Court Registry on 14 March 2018, the appellants brought an action for annulment of the decision at issue.

13      On 2 October 2018, by way of measures of organisation of the procedure under Article 89(3) of its Rules of Procedure, the General Court asked the parties to submit their observations on the appellants’ interest in bringing proceedings against the decision at issue. The parties complied with that request within the prescribed period.

14      By the order under appeal, the General Court, in accordance with Articles 126 and 129 of its Rules of Procedure, dismissed the action in part due to its manifest lack of jurisdiction to hear and rule on it and in part as inadmissible.

15      In paragraph 99 of the order under appeal, the General Court dismissed as inadmissible, for lack of an interest in bringing proceedings, the appellants’ second head of claim, seeking annulment of the decision at issue, and, consequently, the first head of claim, by which the appellants had requested the General Court to declare the action admissible.

16      In reaching that dismissal, the General Court, in paragraphs 30 to 98 of the order under appeal, examined the appellants’ interest in having the decision at issue annulled.

17      To that end, while noting that the appellants were beneficiaries under the previous scheme and, at least some of them were beneficiaries under the current scheme, so that the decision at issue declaring the aid compatible with the internal market did not adversely affect them, the General Court verified, as required by the case-law, whether the assessment made by the Commission in that decision produced binding legal effects such as to affect the appellants’ interests.

18      The General Court stated, in paragraph 47 of the order under appeal, that it was apparent from the decision at issue that, in its assessment of the compatibility of the current scheme with the internal market, the Commission had taken into consideration the payments already received by the appellants under the previous scheme, on the ground that they constituted income previously received by the existing installations. In that regard, the General Court noted that the Commission had stated, in paragraph 4 of the decision at issue, that payments made under the previous scheme were covered by that decision in order to assess proportionality,  that is to say the absence of overcompensation. In addition, the General Court pointed out that it was apparent from the part of the decision at issue which concerns the assessment of the proportionality of the aid granted to the existing installations, and in particular from paragraph 120 of that decision, that the Commission had regarded the payments received under the previous scheme as ‘past sales income’.

19      In paragraph 85 of the order under appeal, the General Court noted that, in their reply  to the written question that it had addressed to them, the appellants put forward arguments which appeared to concern the merits of their action and which were related to the compatibility of the current scheme with the internal market. The General Court stated, in that regard, that the appellants noted, inter alia, that the decision at issue was incompatible with the general principles of EU law in so far as the Commission had endorsed a retroactive application of the current scheme.

20      In paragraph 88 of the order under appeal, the General Court stated that it was solely because of the lack of a separate assessment of the previous scheme as a whole that the appellants had referred, without articulating a plea in that regard, to the Commission’s infringement of the principles of legal certainty and of the protection of legitimate expectations. It further stated that, by contrast, in paragraphs 5, 19, 23 and 25 of the application, the appellants had referred, again without formulating any plea in law, to an infringement of the principle of the protection of legitimate expectations by the Spanish Government related to the introduction of the current scheme.

21      In paragraph 90 of the order under appeal, the General Court noted that, according to Article 84(1) of its Rules of Procedure, no new plea in law  may be introduced in the course of proceedings unless it is based on matters of law or of fact which have come to light in the course of the procedure, which was not, according to the General Court, the case here.

22      In paragraph 91 of the order under appeal, the General Court held, in that regard, that although, in answer to the question which it had asked, the appellants had been free to provide any evidence in order to prove their interest in bringing proceedings, they could not, to that end, change the subject matter of the dispute and claim, for the first time in replying to that question, that the current scheme was incompatible with the internal market and infringed the principle of non-retroactivity.

23      The General Court concluded, in paragraph 92 of the order under appeal, that the appellants’ arguments, alleging that the current scheme was incompatible with the internal market and infringed the principle of legal certainty on the ground that the decision at issue endorsed retroactive application of the current scheme, were not capable of proving their interest in bringing proceedings.

24      In paragraph 93 of the order under appeal, the General Court recalled, in any event, that it did not follow from the decision at issue and had moreover not been claimed that the declaration of compatibility with the internal market in the decision at issue was, in relation to the points challenged by the appellants before it, conditional or subject to compliance with commitments undertaken by the Kingdom of Spain which became binding as a result of that decision.

25      In paragraph 94 of the order under appeal, in response to the argument put forward by the appellants in their reply to the written question addressed to them by the General Court, and based, in essence, on the fact that the decision at issue deprived them of the prescription period for the payments received under the previous scheme, the General Court pointed out that that decision did not affect the prescription rules applicable to those payments. Furthermore, in any event, it noted that the appellants did not claim that they might  be required to reimburse payments previously received under the previous scheme.
 Forms of order sought by the appellants before the Court of Justice

26      The appellants claim that the Court should:
–        in the event that it upholds their first and second grounds of appeal, set aside the order under appeal and refer the case back to the General Court for the proceedings to be resumed, and
–        in the alternative, in the event that the Court does not uphold their first and second grounds of appeal, set aside the order under appeal on the basis of their third ground of appeal, declare of its own motion, on that basis, that the subject matter of the decision at issue no longer exists on account of the inapplicability of the current scheme and order the Commission to pay the costs.
 The appeal

27      Pursuant to Article 181 of the Rules of Procedure of the Court of Justice, where the appeal is, in whole or in part, manifestly inadmissible or manifestly unfounded, the Court may at any time, acting on a proposal from the Judge-Rapporteur and after hearing the Advocate General, decide by reasoned order to dismiss that appeal in whole or in part.

28      It is appropriate to apply that provision in the context of the present appeal.

29      In support of their appeal, the appellants rely on three grounds of appeal, the first alleging a manifest error of assessment of the evidence by the General Court since it substituted its reasoning for that of the Commission in the decision at issue, the second alleging distortion by the General Court of one of their arguments and, the third, subdivided into six parts, alleging an error of law in that the General Court (i) did not take into account the existence of an implied plea based on infringement of the principle of legal certainty, (ii) infringed the principle of audi alteram partem and the rights of the defence by not allowing them to reply to the Commission’s defence, (iii) did not raise of its own motion a plea of public policy, (iv) did not raise of its own motion a plea relating to the admissibility of the action, (v) did not raise of its own motion a plea relating to procedure, and (vi) considered that the action was manifestly inadmissible.

30      By document lodged at the Court Registry on 8 April 2020, the appellants submitted an application for authorisation, first, to consider the content of Real Decreto-ley 17/2019 por el que se adoptan medidas urgentes para la necesaria adaptación de parámetros retributivos que afectan al sistema eléctrico y por el que se da respuesta al proceso de cese de actividad de centrales térmicas de generación (Royal Decree-Law 17/2019 adopting urgent measures for the necessary adaptation of the remuneration parameters affecting the electricity system and responding to the process of cessation of activity of  thermoelectric plants) of 22 November 2019 (BOE No 282 of 23 November 2019, p. 16862), and Orden TED/171/2020 por la que se actualizan los parámetros retributivos de las instalaciones tipo aplicables a determinadas instalaciones de producción de energía eléctrica a partir de fuentes de energía renovables, cogeneración y residuos, a efectos de su aplicación al periodo regulatorio que tiene su inicio el 1 de enero de 2020 (Order TED/171/2020 updating the remuneration parameters of  standard installations  applicable to certain installations for electricity generation from renewable energy sources, cogeneration and waste, for the purpose of their application to the regulatory period beginning on 1 January 2020) of 24 February 2020 (BOE No 51 of 28 February 2020, p. 18517), as new facts, and, second, to put forward new pleas in law and modify some of their pleas in law, on the basis of those facts. By that  same document, the appellants request, third, that the Court declare unlawful and inapplicable, or annul, both the condition contained in Section 3 of Final Provision 3a of Law 24/2013, introduced by Royal Decree-Law 17/2019, and Order TED/171/2020, in so far as they concern them.
 The applications made by the document of 8 April 2020

 Arguments of the appellants

31      In the first place, the appellants base their application seeking authorisation  to introduce new pleas in law and modify some of their pleas in law on Royal Decree-Law 17/2019 and Order TED/171/2020 and take the view that that royal decree-law and that order constitute matters of fact and of law which have come to light in the course of the procedure, within the meaning of Article 127 of the Rules of Procedure of the Court of Justice and Article 84 of the Rules of Procedure of the General Court, thereby justifying the introduction of the new pleas in law and the modification of some of their pleas in law in the course of the proceedings.

32      In the event that their application is not granted, the appellants seek, in the alternative, authorisation under Article 84 of the Rules of Procedure of the General Court to introduce those new pleas in law, based on new facts, in Case T‑186/18.

33      The appellants claim that the fact that, by Royal Decree-Law 17/2019 and Order TED/171/2020, the Kingdom of Spain recognised both infringement of the principle of the protection of legitimate expectations to their detriment and to that of other applicants in international arbitration proceedings and the need to restore legal certainty constitutes a new fact such as to modify the facts that the General Court assessed in Case T‑186/18. According to the appellants, had the Kingdom of Spain recognised that the infringement of the principle of the protection of legitimate expectations to their detriment had occurred in the cases that they had brought before the Tribunal Supremo (Supreme Court, Spain), that circumstance would most likely have led that court to rule in their favour, with the result that the Commission would not have put an end to the examination of the current scheme and the scope of that examination would have only included the previous scheme.  Consequently, the appellants would have changed their arguments in Case T‑186/18.

34      On the basis of those new facts, the appellants raise, in the second place, a new plea alleging misuse of powers by the Commission, in collusion with the Kingdom of Spain, aimed at neutralising the principle of the protection of legitimate expectations in international arbitration proceedings. Furthermore, the appellants expressly invoke two other pleas in law, which were only implied in their application initiating proceedings before the General Court, alleging infringement of the principle of the protection of legitimate expectations by the Kingdom of Spain by reason of the introduction of the current scheme and incompatibility of the decision at issue with the general principles of EU law, in that the Commission endorsed the retroactive application of the current scheme. In addition, the appellants raise arguments relating, first, to procedural balance and, second, to the fact that those new facts are capable of altering their legal and economic situation.

35      In the third place, the appellants request that the Court declare unlawful and inapplicable, or annul, both the condition contained in Section 3 of Final Provision 3a of Law 24/2013, introduced by Royal Decree-Law 17/2019, and Order TED/171/2020, in so far as they concern them, on account of their conflict with the Rules of Procedure of the Court of Justice, which does not provide for the compulsory removal of a party to legal proceedings.
 Findings of the Court

36      In the first place, as regards the appellants’ application for authorisation to introduce new pleas in law, based on facts which became apparent during the proceedings, the appellants refer in support of their application to the fact that, after the notification of the order under appeal, the Kingdom of Spain allegedly recognised, by Royal Decree-Law 17/2019 and Order TED/171/2020, the infringement of the principle of the protection of legitimate expectations and legal certainty to their detriment. They claim that, had that recognition taken place earlier in the proceedings, the content of the decision at issue would have been different.

37      It should be recalled, in that regard, that it is apparent from Article 58 of the Statute of the Court of Justice of the European Union that the grounds of appeal must be based on arguments made in the proceedings before the General Court. Moreover, according to Article 170(1) of the Rules of Procedure of the Court of Justice, the subject matter of the proceedings before the General Court may not be changed in the appeal. Thus, the jurisdiction of the Court of Justice in an appeal is confined to a review of the findings of law on the pleas and arguments debated before the General Court (see, to that effect, judgment of 14 March 2013, Viega v Commission, C‑276/11 P, not published, EU:C:2013:163, paragraph 58).

38      It follows therefrom that it is not for the Court of Justice to review the manner in which, in an action for annulment under Article 263 TFEU, the General Court exercised its judicial review on the basis of matters of fact which came to light after the judgment was delivered or the order of the General Court was notified and which were not before the General Court.

39      That assessment is not called into question by the fact that the appellants relied in that regard on Article 127 of the Rules of Procedure of the Court of Justice, applicable to appeal proceedings pursuant to Article 190(1) of those Rules. Article 127 of those Rules allows, exceptionally, the introduction of new pleas in law but not new factual evidence (see, to that effect, order of 28 November 2018, Le Pen v Parliament, C‑303/18 P, not published, EU:C:2018:962, paragraphs 78 and 79 and the case-law cited).

40      The appellants are therefore not able to rely in the present appeal on new facts arising from Royal Decree-Law 17/2019 and Order TED/171/2020.

41      In the second place, the new pleas in law and arguments, as set out in their application, are directed against the decision at issue and not against the order under appeal. Such pleas in law and arguments are, as such, inadmissible in an appeal, which is, pursuant to Article 256 TFEU and Article 58 of the Statute of the Court of Justice of the European Union, limited to alleged errors of law by the General Court.

42      Furthermore, the Court cannot hear and determine the appellants’ application, made in the alternative, seeking authorisation under Article 84 of the Rules of Procedure of the General Court to introduce those new pleas in law and arguments, based on new facts, in Case T‑186/18, since such an application clearly does not fall within the jurisdiction of the Court of Justice.

43      In the third place, it must be held that the Court also clearly lacks jurisdiction to declare the invalidity of or annul the condition contained in Section 3 of Final Provision 3a of Law 24/2013, introduced by Royal Decree-Law 17/2019, and Order TED/171/2020, in so far as they concern the appellants. Indeed, pursuant to  Article 257 TFEU and Article 56 of the Statute of the Court of Justice of the European Union, an appeal to the Court of Justice may be brought only against decisions of the General Court and not against an act of a Member State.

44      In those circumstances, the appellants’ applications made by the document of 8 April 2020 must be dismissed.
 The first ground of appeal

 Arguments of the appellants

45      The first ground of appeal, directed in essence against paragraph 47 of the order under appeal, alleges a manifest error of assessment of the evidence by the General Court, since it substituted its reasoning for that of the Commission in the decision at issue.

46      The appellants claim, in that regard, that the General Court made such an error in that it confirmed  that the Commission took account of the payments received under the previous scheme in assessing the compatibility of the current scheme with the internal market, on the ground that they were income previously received by the existing installations. They claim that the payments at issue had been awarded and paid under the previous scheme, so that those payments cannot be regarded as having been awarded again under the current scheme, unless the award act has been annulled. Even assuming that the General Court’s assessment of the evidence in paragraph 47 of the order under appeal must be accepted, the appellants consider that they should have had the opportunity to express before the General Court their view on the double grant of the same aid.
 Findings of the Court

47      According to settled case-law of the Court of Justice, under Article 256 TFEU and Article 58 of the Statute of the Court of Justice of the European Union, an appeal is limited to points of law. Therefore, the General Court has exclusive jurisdiction, first, to establish the facts and, second, to assess those facts. It is only where the material inaccuracy of the General Court’s findings is evident from the procedural documents submitted to it or where the evidence used to support those facts has been distorted that those findings of fact and the appraisal of that evidence constitute points of law subject to review by the Court of Justice on appeal (judgment of 1 October 2014, Council v Alumina, C‑393/13 P, EU:C:2014:2245, paragraph 16).

48      It should be noted in that regard that a distortion must be obvious from the documents on the Court’s file, without there being any need to carry out a new assessment of the facts and the evidence (judgment of 20 September 2018, Spain  v Commission, C‑114/17 P, EU:C:2018:753, paragraph 75 and the case-law cited).

49      In the present case, it is noteworthy that paragraph 47 of the order under appeal relates to the General Court’s examination of the interest in bringing proceedings of applicants who, because they were beneficiaries of the previous scheme and at least some of them were beneficiaries of the current scheme, were not adversely affected by the decision at issue, which had declared the current scheme compatible with the internal market.

50      In paragraph 47 of that order, the General Court pointed out that it was clear from the decision at issue that the Commission had taken account of the payments received under the previous scheme in assessing the compatibility of the current scheme with the internal market, since that institution had indicated that those payments had been covered by that decision in order to assess the proportionality of the aid granted to the existing installations. The General Court also noted that it was clear from the part of the decision at issue relating to the assessment of the proportionality of the aid granted to the existing installations that the Commission had treated those payments as ‘past sales income’. In so doing, the General Court made factual findings which were themselves based on the Commission’s findings and assessments made in the decision at issue, which cannot, as such, save where they are distorted, be subject to review by the Court of Justice on appeal. However, the appellants do not demonstrate that it is clear from the documents in the file that the General Court distorted the facts.

51      Even assuming that the first ground of appeal must be understood as meaning that the appellants seek to complain that the General Court took account, in its assessment of their interest in bringing proceedings, of those findings and assessments in the decision at issue, although they contested the Commission’s assessment that the payments under the previous scheme had been absorbed by the current scheme, and that it did not examine, in the order under appeal, the merits of their arguments in that regard, that ground cannot be upheld.

52      It should be noted that it is apparent from paragraphs 48 and 49 of the order under appeal that the reason why the General Court, in examining the appellants’ interest in bringing proceedings, relied on the Commission’s factual assessments in the decision at issue, despite the fact that the appellants contested that institution’s assessment that the payments under the previous scheme had been absorbed by the current scheme, was because it was clear from the decision at issue that it is the Spanish legislation which had provided that the compensation received by the existing installations would be calculated by taking account of the income already received by those installations under the previous scheme, a fact which the appellants themselves had admitted in their application initiating proceedings.

53      It is also apparent from paragraphs 51 and 52 of the order under appeal that the General Court considered that any annulment of the decision at issue, inter alia, in so far as it allegedly erred in finding that the payments under the previous scheme had been absorbed by the current scheme, would not have the effect of calling into question the finding that the current scheme is compatible with the internal market or compel the Commission to carry out a separate assessment of the previous scheme and, consequently, would not have the effect of calling into question the decision of the Kingdom of Spain to adopt the current scheme or compel that Member State to repeal that current scheme or implement a scheme more favourable to the appellants.

54      Thus, by relying on the assumption that the decision at issue was vitiated by an error of law, in particular in that it found that the payments under the previous scheme had been absorbed by the current scheme, and, therefore, without having had to consider the merits of the appellants’ arguments directed in that regard against the decision at issue, the General Court was able to hold, in paragraph 53 of the order under appeal, that it had not been shown that the annulment of that decision, on that point, would be favourable to the appellants.

55      In those circumstances, the appellants’ argument that, in paragraph 47 of the order under appeal, the General Court confirmed that the Commission took account of the payments received under the previous scheme in the assessment of the compatibility of the current scheme with the internal market which that institution had carried out and, in so doing, substituted its reasoning for that of the Commission in the decision at issue, cannot succeed. Similarly, the appellants cannot maintain that they should have had the opportunity to express before the General Court their view on the double grant of that aid.

56      It follows that the first ground of appeal must be rejected as inadmissible and, in any event, as manifestly unfounded.
 The second ground of appeal

 Arguments of the appellants

57      By their second ground of appeal, alleging distortion by the General Court of one of their arguments, the appellants claim that, in paragraphs 85 and 88 of the order under appeal, the General Court misinterpreted their argument relating to the retroactivity of the current scheme underlying the decision at issue, in that it understood that argument as relating to the incompatibility of that decision with the general principles of EU law. The appellants claim, in that regard, that, by that argument, they had not sought to show an error of law such as to lead to the annulment of the decision at issue, but rather to argue that that decision had become devoid of purpose, which would necessarily lead to the annulment of that decision. According to the appellants, that error by the General Court led to an infringement of their rights of the defence and, consequently, to an infringement of their procedural rights.
 Findings of the Court

58      By their second ground of appeal, the appellants complain, in essence, that the General Court incorrectly represented, in paragraph 85 of the order under appeal, their argument concerning the retroactivity of the current scheme underlying the decision at issue, by which they did not argue that that retroactivity had the effect of vitiating that decision by an error of such a kind as to lead to its annulment, but rather that that decision had become devoid of purpose, which inevitably entailed its annulment.

59      It should be noted at the outset that, even if it is assumed that the appellants’ line of argument in support of their second ground of appeal is well founded and therefore leads to the finding that the General Court distorted their argument relating to the retroactivity of the current scheme underlying the decision at issue, that argument could, at most, demonstrate the appellants’ interest in the annulment of the current scheme, and not their interest in the annulment of the decision at issue. As the General Court noted in paragraph 58 of the order under appeal, without the appellants raising any criticism of that point in their appeal, the appellants have not demonstrated the existence of a link between the annulment of the decision at issue and a possible reintroduction of the previous scheme.

60      It follows that the second ground of appeal is ineffective and must be rejected.
 The third ground of appeal

 Arguments of the appellants

61      The third ground of appeal is divided into six parts.

62      By the first part of the third ground of appeal, alleging an error by the General Court in that it did not take into account the existence of an  implied plea in law based on  infringement of the principle of legal certainty, the appellants submit that the General Court was wrong to apply, in paragraphs 90 and 91 of the order under appeal, Article 84(1) of its Rules of Procedure, which prohibits the introduction of new pleas in the course of the proceedings. They note that the argument at issue was directed against the current scheme and not against the decision at issue. The main argument in the application initiating the proceedings was precisely based on that argument concerning the retroactivity of that scheme; accordingly, the General Court should have recognised the existence of an implied plea alleging an infringement  of the principle of legal certainty in relation to the current scheme.

63      By the second part of the third ground of appeal, put forward in the event that the first part of that ground is not upheld by the Court of Justice, the appellants complain that the General Court infringed the principle of audi alteram partem and the rights of the defence by not allowing them to reply to the Commission’s defence.  The appellants note that the General Court rejected as inadmissible their argument concerning the retroactivity of the current scheme, raised in their reply to a question from the General Court asking them to prove their interest in bringing proceedings, on the ground that that argument ran counter to the prohibition on changing the subject matter of the dispute before the General Court, even though that argument was aimed at refuting the Commission’s arguments raised in its defence, to which they were not allowed to reply.

64      By the third part of the third ground of appeal, put forward in the event that the first and second parts of that ground are not upheld by the Court of Justice, the appellants complain that the General Court failed to raise of its own motion a plea of public policy. The appellants claim that the incompatibility of the current scheme with the general principles of EU law and the prohibition of retroactivity affects the substantive legality of that scheme which underpins the decision at issue and constitutes a plea of public policy. They state, in that context, that the national courts should have asked the Court of Justice about the retroactivity of the current scheme in the context of a reference for a preliminary ruling and  that the national case-law contains dissenting opinions on that subject.

65      By the fourth part of the third ground of appeal, the appellants complain that the General Court did not raise of its own motion the plea alleging incompatibility of the current scheme with the general principles of EU law and the principle of non-retroactivity, as a plea relating to the admissibility of the action. They note, however, that annulment of the decision at issue on that ground would, in itself, provide them with a significant legal and economic advantage, since it would affect the repeal of the previous scheme, and consequently they would be entitled to continue to receive their payments  under the previous scheme, in accordance with their legitimate expectations.

66      By the fifth part of the third ground of appeal, directed against paragraph 94 of the order under appeal, the appellants complain that the General Court did not raise of its own motion a plea relating to procedure. They claim that, if the premiss on which the General Court relied that the previous scheme was absorbed by the current scheme, were to be accepted, the result would be that payments received under the previous scheme were refunded and received again under the current scheme. In that case, the finding in paragraph 94 of the order under appeal that the decision at issue has no effect on the prescription rules applicable to the payments received under the previous scheme because the appellants were not called upon to reimburse those payments, infringes the prescription rules in the field of State aid. The failure by the General Court to examine the plea alleging infringement of the prescription rules in the field of State aid constitutes, according to the appellants, a procedural irregularity adversely affecting their interests.

67      By the sixth part of the third ground of appeal, alleging that the General Court erred in law in finding that the action brought before it was manifestly inadmissible, the appellants submit that a more detailed examination of the facts and arguments set out in the first and second grounds of appeal, in the light of the arguments raised in the third ground, would have enabled the General Court to find that the inadmissibility of the action was not manifest, so that the General Court could have given judgment  in accordance with procedural guarantees.
 Findings of the Court

68      As regards the first part of the third ground of appeal, alleging an error by the General Court in that it did not take into account the existence of an implied plea based on infringement of the principle of legal certainty, it should be recalled that, while certain pleas may, and indeed must, be raised by the courts of their own motion, such as the question whether a statement of reasons for the decision at issue is lacking or is inadequate, which falls within the scope of essential procedural requirements, a plea going to the substantive legality of that decision, which falls within the scope of infringement of the Treaties or of any rule of law relating to their application, within the meaning of Article 263 TFEU, can, by contrast, be examined by the Courts of the European Union only if it is raised by the applicant (judgment of 10 December 2013, Commission v Ireland and Others, C‑272/12 P, EU:C:2013:812, paragraph 28 and the case-law cited). A plea based on infringement of the principle of legal certainty is clearly a plea concerning the substantive legality of a decision on which the General Court can rule only if it is raised by the applicant.

69      However, the appellants do not claim to have raised such a plea in their application before the General Court, but admit themselves that that plea was only implied in that application.

70      Accordingly, the first part of the third ground of appeal must be rejected as manifestly unfounded.

71      In any event, that part is ineffective for the same reasons as those set out in paragraph 59  above.

72      By the second part of the third ground of appeal, alleging infringement of the principle of audi alteram partem and the rights of the defence, the appellants essentially complain that the General Court rejected as inadmissible their argument concerning the retroactivity of the current scheme, raised in their reply to a question from the General Court asking them to prove their interest in bringing proceedings, even though that argument was aimed at refuting the Commission’s arguments raised in its defence, to which they were not allowed to reply.

73      In that regard, it should be recalled, first, that the General Court gave its decision by way of a reasoned order after having asked the appellants to prove their interest in bringing proceedings. Second, in the order under appeal, the General Court dismissed the action in part on the ground of its manifest lack of jurisdiction to hear and determine it and in part as inadmissible, without ruling on the substance. It follows that the General Court, first, heard the parties on the existence of the appellants’ interest in bringing proceedings before dismissing their first and second heads of claim as inadmissible and, second, did not examine the substance of the arguments raised by the Commission in its defence, relating to the second plea, to which the appellants had not been allowed to reply. In those circumstances, the General Court was able to hold — without infringing the principle of audi alteram partem — in paragraph 91 of the order under appeal, that, in order to prove their interest in bringing proceedings, the appellants could not change the subject matter of the dispute and claim, for the first time when replying to the question put by the General Court, that the current scheme infringed, inter alia, the principle of non-retroactivity.

74      It follows that the second part of the third ground of appeal must be rejected as manifestly unfounded.

75      As regards the third part of the third ground of appeal, alleging an error of law by the General Court by failing to raise of its own motion a plea of public policy, it follows from the case-law cited in paragraph 68  above that a plea such as that alleging infringement of the principle of non-retroactivity constitutes a plea concerning the substantive legality of a decision on which the General Court may rule only if it is raised by the applicant.

76      The appellants do not claim to have raised such a plea in their application, but maintain that it was for the General Court to raise that plea of its own motion.

77      In those circumstances, the third part of the third ground of appeal must be rejected as manifestly unfounded.

78      In any event, that part is ineffective, in so far as the arguments raised by the appellants relate to the substance, whereas the General Court did not rule on the substance in the order under appeal.

79      By the fourth part of the third ground of appeal, the appellants complain that the General Court failed to raise of its own motion the plea alleging infringement of the principle of non-retroactivity by the current scheme as a factor capable of proving their interest in bringing proceedings.

80      In that regard, it must be noted that, as the General Court correctly pointed out in paragraph 38 of the order under appeal, it is the applicant who must prove that he has an interest in making his application, which is an essential and fundamental prerequisite for any legal proceedings (see, inter alia, judgment of 20 December 2017,  Binca Seafoods v Commission, C‑268/16 P, EU:C:2017:1001, paragraph 45 and the case-law cited). It follows that the General Court was under no obligation itself to seek the evidence capable of proving the appellants’ interest in bringing proceedings, in particular by raising of its own motion a plea that, according to the appellants, would have been capable of demonstrating the admissibility of their action.

81      The fourth part of the third ground of appeal must therefore be rejected as manifestly unfounded.

82      In any event, that part is ineffective for the same reasons as those set out in paragraph 59  above.

83      By the fifth part of the third ground of appeal, directed against paragraph 94 of the order under appeal, which is based on the premiss that the previous scheme was absorbed by the current scheme, the appellants contest the General Court’s assessment that they were not required to reimburse the payments received under the previous scheme and submit that, by failing to raise of its own motion the plea alleging infringement of the  prescription rules in the field of State aid, the General Court committed a breach of procedure adversely affecting their interests.

84      In that regard, it should be noted that, in so far as, by their arguments, the appellants seek to call into question the factual finding, set out in paragraph 94 of the order under appeal, that they did not claim that they were exposed to the risk of having to reimburse payments already received under the previous scheme, without demonstrating or even claiming that a distortion of the facts occurred in the present case, those arguments must be rejected as manifestly inadmissible, having regard to the case-law cited in paragraph 47  above.

85      In so far as, by their arguments, the appellants complain that the General Court failed to raise of its own motion a  plea alleging infringement of the prescription rules in the field of State aid, it follows from the case-law cited in paragraph 68  above that such a plea constitutes a plea concerning the substantive legality of a decision, on which the General Court may rule only if it is raised by the applicant.

86      Therefore, contrary to the appellants’  assertions, it was not in any way incumbent on the General Court to raise such a plea of its own motion.

87      In those circumstances, the fifth part of the third ground of appeal must be rejected as in part manifestly inadmissible and in part manifestly unfounded.

88      By the sixth part of the third ground of appeal, alleging that the General Court erred in law in finding that the action was manifestly inadmissible, the appellants submit that a more detailed examination of the facts and arguments set out in support of their first and second grounds of appeal, in the light of the matters raised in the context of their third ground of appeal, would have enabled the General Court to find that the inadmissibility of the action was not manifest, which would have allowed a second exchange of pleadings and/or the holding of a hearing.

89      In that regard, it must be noted that, in view of the foregoing, since the first and second grounds of appeal and the first to fifth parts of the third ground of appeal must be rejected as manifestly inadmissible, manifestly unfounded or ineffective, the facts, arguments and evidence set out by the appellants in the context of those grounds of appeal and parts thereof are not such as to cast doubt on the manifest inadmissibility of their first and second heads of claim raised at first instance.

90      In any event, even supposing that the General Court was wrong, in the present case, to apply  Article 126 of its Rules of Procedure, which governs actions manifestly bound to fail, the fact remains that Article 129 of those Rules allowed it, at any time, of its own motion, after hearing the main parties, to decide to rule by reasoned order on whether there exists any absolute bar to proceeding with a case. The lack of interest in bringing proceedings constitutes an absolute bar to proceedings (see, to that effect, order of 7 October 1987, d.M v Council and ESC, 108/86, EU:C:1987:426, paragraph 10).  Consequently, the appellants could in no way be guaranteed a second exchange of pleadings or a hearing.

91      It follows that the sixth part of the third ground of appeal must be rejected as manifestly unfounded and, consequently, the third ground of appeal must be rejected as being in part manifestly inadmissible and in part manifestly unfounded.

92      It follows from all of the foregoing considerations that the appeal must be dismissed in its entirety as being in part manifestly inadmissible and in part manifestly unfounded.
 Costs

93      Under Article 137 of the Rules of Procedure of the Court of Justice, applicable to appeal proceedings by virtue of Article 184(1) thereof, a decision as to costs is to be given in the order which closes the proceedings.

94      In this case, since the present order has been adopted before the appeal was served on the defendant and, therefore, before the latter could have incurred costs, the appellants must be ordered to bear their own costs.
On those grounds, the Court (Seventh Chamber) hereby orders:
1.      The appeal is dismissed as being in part manifestly inadmissible and in part manifestly unfounded.

2.      Abaco Energy SA and the 1 322 other appellants whose names appear in the annex to the present order shall bear their own costs.

Luxembourg, 21 July 2020.

A. Calot Escobar
 
P.G. Xuereb

Registrar
 
President of the Seventh Chamber

Annex

List of appellants
Abaco Energy SA, established in Madrid (Spain),
Abc Intermediarios Financieros Castellón SLU, established in Castelló de la Plana (Spain),
Abraham Carreras Del Cerro, residing in San Cugat del Vallès (Spain),
Ac3ca Energia E Inversiones SL, established in Madrid,
Actishine SL, established in Valencia (Spain),
Adelaida Garrido Martinez, residing in Madrid,
Adiva SL, established in Alella (Spain),
Africa Ortega Flor, residing in Villareal (Spain),
Agencia De Comunicacion Creativa Y Marketing Estrategico SL, established in Madrid,
Agencias Reunidas De Automoviles SA, established in Madrid,
Agrisol Tecnoinmobiliaria SL, established in Madrid,
Agropecuarias Casilla Caracol SL, established in Requena (Spain),
Aguasal Promociones Solares Planta 17 SL, established in Zamora (Spain),
Aguilas Inversiones Solares SLU, established in Castelló de la Plana,
Agustin Vazquez Garcia, residing in Cambrils (Spain),
Ahorrogeneracion SL, established in Burgos (Spain),
Akalorao SL, established in Seville (Spain),
Alamba Inversors SL, established in Ribesalbes (Spain),
Albedo 39 SLU, established in Valencia,
Albero Pastor SL, established in Manuel (Spain),
Albert Llorens Escoda, residing in Reus (Spain),
Albujon Solar 10 SLU, established in Logroño (Spain),
Albujon Solar 11 SLU, established in Ribadesella (Spain),
Albujon Solar 117 SL, established in Barcelona (Spain),
Albujon Solar 12 SLU, established in Oviedo (Spain),
Albujon Solar 122 SL, established in Zaragoza (Spain),
Albujon Solar 125 SL, established in Las Rozas de Madrid (Spain),
Albujon Solar 13 SL, established in Vilagarcía (Spain),
Albujon Solar 16 SL, established in La Guingueta d’Aneu (Spain),
Albujon Solar 18 SL, established in Alcala de Henares (Spain),
Albujon Solar 19 SL, established in Madrid,
Albujon Solar 20 SL, established in Barcelona,
Albujon Solar 22 SL, established in Zaragoza,
Albujon Solar 25 SL, established in Llucmajor (Spain),
Albujon Solar 26 SL, established in Logroño,
Albujon Solar 30 SL, established in Lgerri (Spain),
Albujon Solar 34 SL, established in Valencia,
Albujon Solar 46 SL, established in Barcelona,
Albujon Solar 5 SL, established in Tàrrega (Spain),
Albujon Solar 55 SL, established in Barcelona,
Albujon Solar 75 SL, established in Madrid,
Albujon Solar 76 SL, established in Madrid,
Albujon Solar 77 SL, established in Santander (Spain),
Albujon Solar 78 SL, established in Reinosa (Spain),
Albujon Solar 96 SL, established in Oviedo,
Albujon Solar 97 SL, established in Oviedo,
Alecris Solar SL, established in Las Rozas de Madrid,
Alectoris Fotovoltaica 2007 SL, established in Cantavieja (Spain),
Alejandro Amela Deusdad, residing in Morella (Spain),
Alejandro Martinez Satue, residing in Alicante (Spain),
Alemi Energy SLU, established in Villareal,
Alevic Fotovoltaica SL, established in Barcelona,
Alexda Solar SL, established in Soria (Spain),
Alfa Desarrollo De Sistemas SL, established in Valencia,
Alfageme Solar SLU, established in Morales del Vino (Spain),
Alfonso Muñoz Encinas, residing in Pozoblanco (Spain),
Alfredo Alvarez Ruiz, residing in Santander,
Almoradiel Sustainable SL, established in Madrid,
Alsolarex SL, established in Talavera la Real (Spain),
Alvaro Sanchez Tabernero, residing in Zamora,
Amadeu Barbany Grau, residing in Les Franqueses del Vallés (Spain),
Amador Verdugo Carpintero, residing in Villa de Don Fadrique (Spain),
Amalia Santos Huerga, residing in San Cristóbal de Entreviñas (Spain),
Amilamifoton SL, established in San Sebastián (Spain),
Amparo Marco Todoli, residing in Alcoy (Spain),
Amperios Vallesoletanos SL, established in Valladolid (Spain),
Ana Belen Diaz Garrido, residing in Madrid,
Ana Belen Movilla Serrano, residing in Getafe (Spain),
Ana Domenech Botella, residing in Muro del Alcoy (Spain),
Ana Isabel Ramos Gonzalez, residing in Reinosa,
Ana Maria Asuncion Acha Martinez, residing in Pamplona (Spain),
Ana Maria Navarro Alcaraz, residing in Biar (Spain),
Ancinand Solar 2007 SL, established in Navalcaballo (Spain),
Andevalofot 10 SL, established in Barcelona,
Andevalofot 11 SL, established in Barcelona,
Andevalofot 12 SL, established in Barcelona,
Andevalofot 13 SL, established in Barcelona,
Andevalofot 14 SL, established in Barcelona,
Andevalofot 15 SL, established in Barcelona,
Andevalofot 16 SL, established in Barcelona,
Andevalofot 17 SL, established in Barcelona,
Andevalofot 18 SL, established in Barcelona,
Andevalofot 19 SL, established in Barcelona,
Andevalofot 20 SL, established in Barcelona,
Andevalofot 21 SL, established in Barcelona,
Andevalofot 22 SL, established in Barcelona,
Andevalofot 23 SL, established in Barcelona,
Andevalofot 24 SL, established in Barcelona,
Andevalofot 25 SL, established in Barcelona,
Andevalofot 26 SL, established in Barcelona,
Andevalofot 27 SL, established in Barcelona,
Andevalofot 28 SL, established in Barcelona,
Andevalofot 29 SL, established in Barcelona,
Andevalofot 30 SL, established in Barcelona,
Andevalofot 31 SL, established in Barcelona,
Andevalofot 32 SL, established in Barcelona,
Andevalofot 33 SL, established in Barcelona,
Andevalofot 34 SL, established in Barcelona,
Andevalofot 35 SL, established in Barcelona,
Andevalofot 36 SL, established in Barcelona,
Andevalofot 37 SL, established in Barcelona,
Andevalofot 38 SL, established in Barcelona,
Andevalofot 39 SL, established in Barcelona,
Andevalofot 40 SL, established in Barcelona,
Andevalofot 41 SL, established in Barcelona,
Andevalofot 42 SL, established in Barcelona,
Andevalofot 5 SL, established in Barcelona,
Andevalofot 6 SL, established in Barcelona,
Andevalofot 7 SL, established in Barcelona,
Andevalofot 8 SL, established in Barcelona,
Andevalofot 9 SL, established in Barcelona,
Andi Inversiones Energia SL, established in Hontoria del Pinar (Spain),
Andres Urseira Gonzalez, residing in Tui (Spain),
Angel Barrufet Rosinach, residing in Juneda (Spain),
Angel Ruiz Casas, residing in Rubí (Spain),
Antolin Elias Rodero Sanchez, residing in Villaflores (Spain),
Antonia Bustos Sanchez, residing in Socuellamos (Spain),
Antonia Izquierdo Carrillo, residing in Don Benito (Spain),
Antonio Calvo Fernandez, residing in Zamora,
Antonio Garcia Ferrero, residing in Benavente (Spain),
Antonio Gascueña Morales, residing in Alcalá de Henares (Spain),
Antonio Jesus Bordas Rivas, residing in Benicassim (Spain),
Antonio Vega Salazar, residing in Getafe,
Anudal SL, established in Badalona (Spain),
Anudal Industrial SL, established in Badalona,
Anudal Solar SL, established in Badalona,
Aranzazu Ibañez Ninot, residing in Almazora (Spain),
Arbenet SL, established in Juneda,
Arcade Inversiones Solares SL, established in Madrid,
Area Fotovoltaica SL, established in Madrid,
Ariadna De Arquitectura SLUP, established in Villanueva de la Cañada (Spain),
Aridos, Extendidos Y Compactaciones SL, established in Arganda del Rey (Spain),
Ariscar 93 SL, established in Jean (Spain),
Armo Bany SL, established in Picassent (Spain),
Arrandis Estudio Juridico Laboral SL, established in Castelló de la Plana,
Arte Regal Import SL, established in Manises (Spain),
Arturo Garcia Ferrero, residing in Benavente,
Asahitec Inversiones SL, established in Madrid,
Asesoramiento AS4 SL, established in Valencia,
Asesores Tecnicos Y Juridicos Juritec SL, established in Alicante,
Asesoria Soto Miguez SL, established in Castelló de la Plana,
Astronergi SL, established in Córdoba (Spain),
Asturinvarol SL, established in Gijón (Spain),
Atlas Bezana SL, established in Herrera de Camargo (Spain),
Audibe Distribuciones SA, established in Sueca (Spain),
Aurelio Basilio Campa Prado, residing in Gijón,
Aurora Bilbao Soto, residing in Bilbao (Spain),
Aurora De Leon Camaron, residing in Cerecinos de Campos (Spain),
Babiluz Fotovoltaica SLU, established in Castelló de la Plana,
Badajoz Fotovoltaica SL, established in Talavera la Real,
Bafer Inversores SL, established in Ribesalbes,
Baita Inversors SL, established in Ribesalbes,
Baja Concentracion SL, established in Seville,
Balio SL, established in O Barco de Valdeorras (Spain),
Baltasar Moralejo E Hijos SL, established in Coreses (Spain),
Baltasar Moralejo Herrero, residing in Zamora,
Barcelo Y Molla CB, established in Biar,
Barragan Rio SL, established in La Caronina (Spain),
Beger Inversiones Energeticas SL, established in Langa (Spain),
Belisana Fotovoltaica SL, established in Madrid,
Belleza Yowe SL, established in Santander,
Bemasco Solar SL, established in Les Coves de Vinromà (Spain),
Benamarias Dos SL, established in León (Spain),
Benamarias Uno SL, established in León,
Benasol Energia Renovable SL, established in Benasal (Spain),
Bernarda Garcia Ferrero, residing in Madrid,
Bernardino Majado Jañez, residing in Murcia (Spain),
Biangle Energia SL, established in Castelló de la Plana,
Biangle Solar SL, established in Castelló de la Plana,
Bioelectromantenimiento SL, established in Madrid,
Blanbar SC, established in Madrid,
Blanca Alonso Ruiz, residing in Valladolid,
Blanca Colomer Signes, residing in Valencia,
Blanca Nieves Murria Villalba, residing in Tarragona (Spain),
Boncomezo SL, established in Ourense (Spain),
Bonsol De La Plana SL, established in Villareal,
Bora Energias Renovables SLU, established in Albacete (Spain),
Borrell Solar SL, established in Planes (Spain),
Bosques de Nogales SL, established in Alcorcón (Spain),
Brescia SC, established in Villareal,
Cabsolar 2007 SLU, established in Castelló de la Plana,
Calañas Fotovoltaica 26 SL, established in Barcelona,
Calañas Fotovoltaica 27 SL, established in Barcelona,
Calañas Fotovoltaica 28 SL, established in Barcelona,
Calañas Fotovoltaica 29 SL, established in Barcelona,
Calañas Fotovoltaica 30 SL, established in Barcelona,
Calañas Fotovoltaica 31 SL, established in Barcelona,
Calañas Fotovoltaica 32 SL, established in Barcelona,
Calañas Fotovoltaica 33 SL, established in Barcelona,
Calañas Fotovoltaica 34 SL, established in Barcelona,
Calañas Fotovoltaica 35 SL, established in Barcelona,
Calañas Fotovoltaica 36 SL, established in Barcelona,
Calañas Fotovoltaica 37 SL, established in Barcelona,
Calañas Fotovoltaica 38 SL, established in Barcelona,
Calañas Fotovoltaica 39 SL, established in Barcelona,
Calañas Fotovoltaica 40 SL, established in Barcelona,
Calañas Fotovoltaica 41 SL, established in Barcelona,
Calañas Fotovoltaica 42 SL, established in Barcelona,
Calañas Fotovoltaica 43 SL, established in Barcelona,
Calvache Sustainable SL, established in Madrid,
Calzados Donattelli SL, established in Almansa (Spain),
Cambio Climatico no 2020 SL, established in Alcobendas (Spain),
Campo De Marte SL, established in Valladolid,
Cantocar Zamorana SL, established in Zamora,
Cap i Casal Del Segle Actual SL, established in Sabadell (Spain),
Carbensol SL, established in Villareal,
Carevasol SL, established in Villareal,
Caridad Jorquera Ferre, residing in Alcobendas,
Carles Camps I Vila, residing in Manresa (Spain),
Carlos Picon Arjona, residing in Langa,
Carlos Zabalza Zabalegui, residing in Tafalla (Spain),
Carlu-Solar SL, established in Villareal,
Carmen Lujan Torres, residing in Huerta de Valdecarábanos (Spain),
Carnexa 2006 SL, established in Villareal,
Carpinteria Moyano SL, established in Montilla (Spain),
Carsan Fotovoltaicas SL, established in Villareal,
Cartago Vetus SLU, established in Cantavieja,
Casas De Burjasot SL, established in Paterna (Spain),
Casatejada Solar 10 SL, established in Premià de Dalt (Spain),
Casatejada Solar 13 SL, established in Bilbao,
Casatejada Solar 17 SL, established in Sant Cugat del Vallés (Spain),
Casatejada Solar 19 SLU, established in Sant Cugat del Vallés,
Casatejada Solar 20 SL, established in Bilbao,
Casatejada Solar 3 SL, established in Bilbao,
Casatejada Solar 4 SL, established in Bilbao,
Casatejada Solar 5 SL, established in Madrid,
Casatejada Solar 6 SL, established in Lezama (Spain),
Castelló Solar SL, established in Sax (Spain),
Catapla SL, established in Zamora,
Cealsolar SC, established in Villareal,
Cedigran SL, established in Albolote (Spain),
Ceferino Colado Martinez, residing in León,
Cejumasa SL, established in Villar del Olmo (Spain),
Cell Ofix SL, established in Manuel,
Centro Solar Los Brazos SL, established in Paterna,
Cenugest SA, established in Barcelona,
Cenval SL, established in Madrid,
Cesareo Fernandez Castellanos, residing in Villanueva del Campo (Spain),
Cicer 2006 SLU, established in Villalón de Campos (Spain),
Cintora Solar SL, established in La Fresneda (Spain),
Clairac SA, established in Garcirrey (Spain),
Clararosella Mas SL, established in Almanzora (Spain),
Clauvimasol SL, established in Villareal,
Coastal Road SLU, established in Madrid,
Comar Energies SL, established in Súria (Spain),
Compañia Iberica de Inversores SL, established in Madrid,
Complejo Fotovoltaico de Baena Vigesimo Cuarto SL, established in Zamora,
Complejo Fotovoltaico de Baena XIX SL, established in Córdoba,
Complejo Fotovoltaico de Baena XX SL, established in Córdoba,
Complejo Fotovoltaico de Baena XXI SL, established in Córdoba,
Complejo Fotovoltaico de Baena XXV SL, established in Córdoba,
Comuna Solar Fotovoltaica Remanos Porteros SL, established in Navas de Oro (Spain),
Comunidad de Bienes CMA CB, established in Zaragoza,
Comunidad Energetica SL, established in Castelló de la Plana,
Concepcion Cerezo Zaragoza, residing in Alicante,
Concepcion Marimon Seva, residing in Alicante,
Confecciones El Barboquejo SL, established in Madrid,
Consentes SL, established in O Barco de Valdeorras,
Construcciones Perea Y Muñoz SL, established in Abanilla (Spain),
Construcciones Y Obras Martin Teso SL, established in Flores de Aliste (Spain),
Construcciones Y Promociones Soto Oscuro SL, established in Zamora,
Consuelo Bernal Gambin, residing in Molina de Seguera (Spain),
Consuelo Ruiz Casas, residing in Rubí,
Consulting of Energia Lanzarote SL, established in Playa Honda (Spain),
Contasolar SL, established in Godella (Spain),
Contell Mata CB, established in Meliana (Spain),
Contratas Y Obras San Gregorio SA, established in Zamora,
Convec SA, established in Solsona (Spain),
Convida Alternativa SL, established in Seville,
Convida Fotovoltaica SL, established in Seville,
Cooperativa Agricola Sant Joan, established in Sant Joan (Spain),
Corporacion Iniciativas Y Proyectos de Energia Solar SL, established in Peal de Becero (Spain),
Covimasol SL, established in Villareal,
Crisla-Solar SL, established in Valladolid,
Crista Anima Solar SL, established in San Cugat del Vallés (Spain),
Cristian Barrachina Pastor, established in Cocentaina (Spain),
Cristina Ferrer Roig, residing in Villareal,
Cristina Llorens Villar, residing in Camp de Mirra (Spain),
Cristina Talaveron Garcia, residing in Rubí,
Cristobal Mas Ferri, residing in Biar,
Cubelosol SL, established in Ribeira (Spain),
Cultivos Diaz SL, established in Pozuelo de Alarcón (Spain),
Cya Solar 2007 SL, established in Sisante (Spain),
Cylsolar SL, established in Burgos,
Damian Perez Vega, residing in Madrid,
Dardania SL, established in O Barco de Valdeorras,
David Gomez Elizalde, residing in Sarriguren (Spain),
David Goñi Campion, residing in Pamplona,
Delfina Ferrer Roig, residing in Villareal,
Desamparados Balbastre Agusti, residing in Valencia,
Desiderio Alcañiz Villanueva, residing in Sisante,
Despoblats d’Aledua SL, established in Valencia,
Deza Asensio Roberto Y Hortensia, residing in Pamplona,
Dilai Sol SL, established in Castelló de la Plana,
Dionisio Antonio Velez Izquierdo, residing in Don Benito,
Display De Actualidad SL, established in Gurb (Spain),
Distribuciones Aguila SL, established in Alcoy,
Distribuciones Region Este SA, established in Quart de Poblet (Spain),
Distribuidora Cevipep SL, established in Albolote,
Dobecenter SL, established in Córdoba,
Dominga Martin Calvo, residing in Rabanales (Spain),
Domotec Solar 7 SL, established in León,
Don Solar 2012 SL, established in Barcelona,
Doteguel SL, established in Arganda del Rey,
Drycer SA, established in Quart de Poblet,
Dulcinea Solar 37 SL, established in Morella,
E710025308 Quintana Gonzales Jl Y Saiz Sevilla Mc, established in Pamplona,
Ecasa Eolicos Canarios SL, established in Las Palmas de Gran Canaria (Spain),
Ecolan Ingenieria Y Consultoria Ambiental SL, established in Legutio (Spain),
Ecosoro7FV SL, established in Aldehuela de Calatañazor (Spain),
Ecovoltaica Procar 49 SL, established in Madrid,
Edetania Promociones Urbanas SL, established in Mistala (Spain),
Eduardo Martinez Soto, residing in Pamplona,
Eduardo Nicolas Bravo, residing in Viana (Spain),
Eduardo Nicolas Cadarso, residing in Viana,
Ejarpla Cedrillas SL, established in Cedrillas (Spain),
El Ascua Txamuska SL, established in Seville,
El Calor del Fuego SL, established in Pozuelo de Alarcón,
El Reskoldo Solar SL, established in Seville,
Elecespa SL, established in Sagunto (Spain),
Electra Irache SL, established in Estella (Spain),
Electra Mestral SL, established in Barcelona,
Electrica Marenya SL, established in Girona (Spain),
Electricidad Vila-Real SL, established in Villareal,
Electrocarche 3000 SLU, established in Murcia,
Electrocarche 3001 SLU, established in Murcia,
Electrocarche 3002 SLU, established in Murcia,
Electrocarche 3006 SLU, established in Murcia,
Electrocarche 3007 SLU, established in Murcia,
Elena Castañ Tortajada, residing in Onda (Spain),
Elias Frances Almiñana, residing in Biar,
Elisabeth Maria van der Meer, residing in Chilches (Spain),
Eliseo Gil Puertolas, residing in Castelló de la Plana,
Else Invesment Spain SL, established in Talavera la Real,
Elyre 2007 SL, established in Castelló de la Plana,
Emerita Solar SL, established in Talavera la Real,
Empresa Generadora Fotovoltaica Promociones Siguero SL, established in Madrid,
Energetica Tecnologica Castellana SA, established in Burgos,
Energia Arbeca SL, established in Juneda,
Energia Limpia 2005 SL, established in Soria,
Energia Renovables Diego Marin SL, established in Estepa (Spain),
Energia Salmenta Koop. E, established in Zarautz (Spain),
Energia Solar del Maestrazgo SL, established in Madrid,
Energia Solar Vallisoletana SL, established in Villanubla (Spain),
Energia Solar Xifra SL, established in Sta. Coloma de Famers (Spain),
Energias Alternativas Albacete SL, established in Alabacete (Spain),
Energias Aravall SL, established in Zamora,
Energias Disver CB, established in Cañada (Spain),
Energias Renovables Alarcón Sanchez SL, established in Tres Cantos (Spain),
Energias Renovables de Aguilas SLU, established in Castelló de la Plana,
Energias Renovables de Cantavieja SL, established in Cantavieja,
Energias Renovables de la Vera SL, established in Madrid,
Energias Renovables Palao SLU, established in Fuente la Higuera (Spain),
Energias Vera Cinco SL, established in Madrid,
Energias Vera Cuatro SLU, established in Madrid,
Energias Vera Dos SLU, established in Madrid,
Energias Vera Tres SLU, established in Madrid,
Energies Juneda SL, established in Juneda,
Energies Potencials SL, established in Girona,
Energisat Natura SL, established in Os de Balaguer (Spain),
Enerpacar SL, established in Onda,
Enersip Solar SL, established in Les Coves de Vinroma (Spain),
Enersuntec 1 SLU, established in Castelló de la Plana,
Enersuntec 2 SLU, established in Valencia,
Enertix-On SL, established in Villareal,
Enervent SA, established in Barcelona,
Enkandilao SL, established in Seville,
Enrique Chorda Solsona, residing in Museros (Spain),
Enrique Dopico Castro, residing in Somozas A Coruña (Spain),
Enrique Frances Puig SL, established in Banyeres de Mariola (Spain),
Ensamblado De Espacios SL, established in Villanueva de Cañada,
Eolbasot SL, established in Denia (Spain),
Eolica Aircan SL, established in Santa Lucía de Tirajana (Spain),
Eolica Cabanillas SL, established in Tudela (Spain),
Eolica Caparroso SLU, established in Tudela,
Eolica De Lillo SL, established in Pozuelo de Alarcón,
Eolica Del Ebro SAU, established in Tudela,
Eolica Del Perello SL, established in Barcelona,
Eolica Del Sureste SL, established in Santa Lucía de Tirajana,
Eolica El Raso SL, established in Bilbao,
Eolica La Bandera SL, established in Tudela,
Eolicas Fuente Alamo SL, established in Zamora,
Ermenegild Llobet Marti, residing in Sant Pere de Torrello (Spain),
Ernesto Muñoz Torrecilla, residing in Burgos,
Espada Solar SL, established in Zamora,
Esperanza Vazquez Garcia, residing in Ourense,
Esteban Jose Aznarez Clemente, residing in Oteiz (Spain),
Estrel Products SL, established in Sant Cugat des Vallés (Spain),
Esydoluz SL, established in Córdoba,
Esymo Energi SL, established in Córdoba,
Eubea Inversiones SL, established in Córdoba,
Euroregalos Eurolotes SA, established in Badalona,
Eurosolar Del Marques Planta 8 SL, established in Zamora,
Eusebio Rico Perez, residing in Onil (Spain),
Eva Maria Sempere Madrid, residing in Alicante,
Exotermia, Innovacion En Sostenibilidad SL, established in Cádiz (Spain),
Explotaciones Electricas Alicantinas SL, established in Palma de Mallorca (Spain),
Explotaciones Solares Laguarda SL, established in Caravaca de la Cruz (Spain),
Explotadora Fotovoltaica Rocaste 2 SL, established in Madrid,
Explotadora Fotovoltaica Rocaste 3 SL, established in Madrid,
Expo Fotovoltaica Zaragoza SL, established in La Muela (Spain),
Extrevoltaica SL, established in Talavera La Real,
Facundo Chafer Marti, residing in Belgira (Spain),
Faesmi Gestion SL, established in Madrid,
Fama Fotovoltaica SL, established in Madrid,
Famaylo SL, established in Albacete,
FDS Canarias SL, established in Telde (Spain),
Federico Llinares Domenech, residing in  Jijona (Spain),
Ferguibel 67 SLU, established in Castelló de la Plana,
Fermin Atorrasagasti Rodriguez, residing in Gijón,
Fermin Ibarrola Labiano, residing in Mutilva Baja (Spain),
Fernando Fuentes Saragüeta, residing in San Sebastián,
Fernando Rico Berruguete, residing in Renedo de Esgueva (Spain),
Fernando Saez Abad, residing in Zarautz,
Ferrando Cerda Solar SL, established in Xilxes (Spain),
Ferrero Luis SC, established in Friera de Valverde (Spain),
Ferresolar SL, established in Rabanales,
Fial Solar SLNE, established in Valencia,
Filomena Cañedo Melguizo, residing in Valencia,
Fiterpa SL, established in Picassent,
Folch Candau SC, established in Villareal,
Fomentoluz SL, established in Córdoba,
Fores Roda SCP, established in Tírig (Spain),
Forlasol SL, established in Onda,
Forques Solar SL, established in Juneda,
Fortuño Meseguer SL, established in Villareal,
Fotosolar de Morella SL, established in Morella,
Fotovolac SL, established in Onda,
Fotovolplana SL, established in Villareal,
Fotovoltaica Alsol Espana SL, established in Madrid,
Fotovoltaica Camarma SL, established in Madrid,
Fotovoltaica Candela SL, established in Madrid,
Fotovoltaica Del Pirineo SL, established in Madrid,
Fotovoltaica Donaire 28 SL, established in Madrid,
Fotovoltaica El Bola SL, established in Madrid,
Fotovoltaica Enersol SL, established in Madrid,
Fotovoltaica Galaica SL, established in Puente de Domingo Flórez (Spain),
Fotovoltaica Garloncho SL, established in Madrid,
Fotovoltaica Gonso SL, established in Madrid,
Fotovoltaica Historica SL, established in Madrid,
Fotovoltaica Husol SL, established in Madrid,
Fotovoltaica Ibima SL, established in Madrid,
Fotovoltaica Icono SL, established in Madrid,
Fotovoltaica Kute SL, established in Madrid,
Fotovoltaica Lunabero 25 SL, established in Madrid,
Fotovoltaica Margar SL, established in Madrid,
Fotovoltaica Megamova SL, established in Madrid,
Fotovoltaica Montabes SL, established in Madrid,
Fotovoltaica Moreno Perez SL, established in Majadahonda (Spain),
Fotovoltaica Perihelion SL, established in Rivas-Vaciamadrid (Spain),
Fotovoltaica Prisma SL, established in Madrid,
Fotovoltaica Rentsol CB SL, established in Alcobendas,
Fotovoltaica Resolmova SL, established in Madrid,
Fotovoltaica Ribarroja 1 CB, established in Valencia,
Fotovoltaica Roberts SL, established in Madrid,
Fotovoltaica Rollon SL, established in O Barco de Valdeorras,
Fotovoltaica Rumbo SL, established in Madrid,
Fotovoltaicas 2007 SC, established in Benavente,
Fotovoltaicas Castilleria SL, established in Madrid,
Fotovoltaicas San Cristobal SC, established in San Cristóbal de Entreviñas,
Fotovoltaicos Coruña SL, established in A Coruña (Spain),
Fotovoltex SL, established in Talavera La Real,
Fountic SL, established in Madrid,
Fovlucen SL, established in Astorga (Spain),
Fovlumat SL, established in Astorga,
Fovlumed SL, established in Astorga,
Fovlunoe SL, established in Astorga,
Fovlunor SL, established in Astorga,
Fovluses SL, established in Astorga,
Fovlusur SL, established in Astorga,
Francisco Borja Saiz Fernandez, residing in Bilbao,
Francisco Doñate Oliver, residing in Almansa,
Francisco Javier Andueza Latorre, residing in Pamplona,
Francisco Javier Azcona Luquin, residing in Estella,
Francisco Javier Larumbe Lopez, residing in Zizur Menor (Spain),
Francisco Javier Sanchez Labernia, residing in Benicasim (Spain),
Francisco Jose Sanchez Hernandez, residing in Almería (Spain),
Francisco Mateu Mirete, residing in Elche (Spain),
Francisco Vicente Amoros Perez, residing in Murcia,
Franjore SL, established in Alcoy,
Fundacion Femeval Formacion Empresarial, established in Valencia,
Gabaldon Perez Placas Solares SL, established in Quintanar del Rey (Spain),
Gaia Desarrollo Sostenible SL, established in Madrid,
Gallygarcia SL, established in Soria,
Garcia Ferrero Hnos SL, established in Benavente,
Garcia M. Gomez L. SC, established in Villareal,
Gas Ferreteria Tena SL, established in Villafranca del Cid (Spain),
Gein Fotovoltaica SL, established in Madrid,
Generacion Energia Fotovoltaica SL, established in Macotera (Spain),
Generosa Gey Piñeiro, established in Asados (Spain),
Genhidro Generacion Hidroelectrica SA, established in Pozuelo de Alarcón,
Gensolcar SCP, established in Cardona (Spain),
Geoatlanter SL, established in Madrid,
Geonland SL, established in Valencia,
Gestion Integral de Inversiones Alternativas SL, established in Castelló de la Plana,
Gestion Solar Caballero SL, established in Alcobendas,
Gestionval Intermediacion SL, established in Valencia,
Gimre Morvedre SL, established in Faura (Spain),
Gines Jovani Casano, residing in Almanzora,
Global Almi SLU, established in Villareal,
Golu Solar SLU, established in Castelló de la Plana,
Goncar Fotovoltaica SL, established in Quintanar del Rey,
Gonzalo Portero Hernandez, residing in Langa,
Gonzalo Rio Barcena, residing in Burgos,
Gregorio Gonzalo Garrigos Sirvent, residing in Tibi (Spain),
Gregorio Pizarro Blasco, residing in Agudo (Spain),
Gregorio Rivas Gago, residing  in Rabanales,
Greta Y Charlie Corporacion SLU, established in Castelló de la Plana,
Grupo Alianza de Sociedades Comerciales de Intalaciones e Ingeniería SL, established in Alicante,
Grupo Asesor de Inversiones Zamora — Avila SL, established in Zamora,
Grupo de Gestion Inveralmar SL, established in Bunyol (Spain),
Guido Trocchi Ortiz, residing in Museros,
Guillermo Alonso de Armiño Erce, residing in Mahón (Spain),
Guillermo Garcia Martin, residing in Castelló de la Plana,
Guisado Magallon 1973 SL, established in Tiana (Spain),
Gutierrez Quevedo Figueiras SL, established in Madrid,
Haricaptasol SL, established in Madrid,
Hega’s Energy SL, established in Villareal,
Hegisol Sistemas SL, established in Legalés (Spain),
Helionomia SL, established in Castelló de la Plana,
Helios XXI CB, established in Zaragoza,
Hemoherpi SL, established in Madrid,
Herben Servicios e Inversiones SL, established in Alcorcón,
Hermanos Cerote Placas Solares SL, established in Quintanar del Rey,
Hermanos Franco Requejo SL, established in Zamora,
Hermanos Herrero Monfort SC, established in Villafranca del Cid,
Hersac Solar 2007 SL, established in Zamora,
Hicenor SL, established in Estella,
Hidroelectrica Santa Marta SL, established in Barcelona,
Hierros Blanca SL, established in Blanca (Spain),
Hogaryt Establiments SL, established in Castelló de la Plana,
Homer Control SL, established in Solsona,
Hontoria Solar SL, established in Hontoria del Pinar,
Horacio Jesus Tascon Zapico, residing in Gijón,
Hortensia Deza Asensio, residing in Pamplona,
Hotaru Energia i Sostenibilitat SL, established in Castellbell i el Vilar (Spain),
Huerta Solar Mancera SL, established in Santa Marta de Tormes (Spain),
Huerto Fotovoltaico Decimocuarto SL, established in Baena (Spain),
Huerto Solar Campos del Rio SL, established in Paterna,
Huerto Solar el Rabosser, Nº 2 SL, established in Madrid,
Huerto Solar la Valcanera SL, established in Riola (Spain),
Huerto Solar Mar i Cel SL, established in Paterna,
Huertos Solares Bosch SL, established in Las Rozas de Madrid,
Huertos Solares Donaire 27 SL, established in Madrid,
Huertos Solares Garloncho SL, established in Madrid,
Huertos Solares Lunabero 26 SL, established in Madrid,
Huertos Solares Mirna SL, established in Madrid,
Huertos Solares Pope SL, established in Alcobendas,
HYANOR SL, established in Santander,
Icosar Inmuebles SL, established in Cocentaina,
Idoia Goicoechea Guridi, residing in Ermua (Spain),
Idoya Medina Achutegui, residing in Mutilva (Spain),
Ignacio Cruz Palacios, residing in Ciudad Real (Spain),
Ignacio Rios Revilla, residing in Santander,
II Montuensolar SL, established in Salamanca (Spain),
III Sotrobalsolar SL, established in Salamanca,
Inbela SLU, established in Valencia,
Induclass Proyectos SLU, established in Barcelona,
Ines Zalba de Esteban, residing in Pamplona,
Infival Estrategias de Apoyo Empresarial SL, established in Alaquàs (Spain),
Informat Projects SL, established in Gurb,
Ingenieria y Montajes en Acero SL, established in Talavera la Real,
Ingrasol Peninsular SL, established in Madrid,
Injuber SL, established in Baena,
Inmaculada Garrigos Sirvent, residing in Tibi,
Inmobiliaria Don Juanon SL, established in Sabadell,
Inmobiliarias y Contratas SA, established in Banyeres de Mariola,
Inmosinc SL, established in Alcoy,
Innovacion, Diseño y Calidez Inmobiliaria SL, established in Santa Julia de Vilinorta (Spain),
Inquevap Energia SL, established in Mozon (Spain),
Instalacion Solar Fotovoltaica de Albesa Ramadera SL, established in Lleida (Spain),
Instalacion Solar Mongil CB, established in Sueras (Spain),
Instalaciones Fotovoltaicas Mohersol SL, established in Madrid,
Integma SL, established in Oviedo,
Inver Plaza Real SL, established in Valladolid,
Inversion Solar Andalucia 17 SL, established in Mondragón Guipuzkoa (Spain),
Inversion Solar Andalucia 18 SL, established in Mondragón Guipuzkoa,
Inversiones Almansa Guisado SL, established in Tiana,
Inversiones Almor 2002 SL, established in Montcada i Reixac (Spain),
Inversiones Barandalla SA, established in Pamplona,
Inversiones Colben SL, established in Arroyomolinos (Spain),
Inversiones Energeticas Jucar SC, established in Valencia,
Inversiones Energia Solar Soriana SL, established in Soria,
Inversiones Ferrer-Ortega SL, established in Valencia,
Inversiones Jocarve SL, established in Pamplona,
Inversiones Macia y Fernandez SL, established in Elche,
Inversiones on the Road SLU, established in A Coruña,
Inversiones Solares Iribas SL, established in Pozuelo de Alarcón,
Inversiones Vmora Tel SLU, established in Nules (Spain),
Inversiones y Consultoria en Energias Renovables SL, established in Tres Cantos,
Inversol JJ Sorvagon 2007 SL, established in Valencia,
Inversora Energetica Valenciana SLU, established in Valencia,
Iñigo Bartolome Rodriguez, residing in Santurce (Spain),
Iris Energy SL, established in Hontoria del Pinar,
Isabel Santos Garcia, residing in Benavente,
Ismael Perea Ramirez, residing in Abanilla,
IV Constsolar SL, established in Salamanca,
IV Montuensolar SL, established in Salamanca,
Ivon Etxabe Zulaika y Otros CB, established in Zarautz,
Jacinto Lopez Ramos, residing in Oviedo,
Jason Astro SL, established in Castelló de la Plana,
Jasp Energia SL, established in Langa,
Jaume Corbera Martin, residing in Vilassar de Dalt (Spain),
Javezu SLU, established in Madrid,
Javier Anton Ruiz, residing in Alquerías del Niño Perdido (Spain),
Javier Esparza Gonzalez, residing in Estella,
Javier Ferrer Roig, residing in Villareal,
Javier Gonzalez Gonzalez, residing in Barcelona,
Javier Portero Hernandez, residing in Langa,
Javier Salamanca Muñoz, residing in Madrid,
Javier Serrada Quiza, residing in Sarriguren,
Jesus Artigas Abellan, residing in Zaragoza,
Jesus Carlos Portales Gato, residing in Zamora,
Jesus Garcia Clemente, residing in Palencia (Spain),
Jesus Manuel Sanchez Baena, residing in Cadrete (Spain),
Jesus Maria Vicuña Vicente, residing in Pamplona,
Jesus Pardo Ortiz, residing in Bilbao,
Jesus Perez de las Casas, residing in Mutilva,
Jesus Rodriguez Garcia, residing in Zamora,
Jevefo Siglo XXI, SL Unipersonal, established in Madrid,
Jevezu Fincas Rusticas SLU, established in Madrid,
Jiloca Renovables SL, established in Calamocha (Spain),
Joan Mujal Freixes, residing in Solsona,
Joaquin Diaz Garrido, residing in Pozuelo de Alarcón,
Joaquin Diaz Gomez, residing in Pozuelo de Alarcón,
Joelco SC, established in Lésiana (Spain),
Jokity Gestion Inmobiliaria SLU, established in Valencia,
Jordaisol SL, established in Onda,
Jorge Corona Rojas, residing in Guadarrama (Spain),
Jorge Espuig Martin, residing in Segorbe (Spain),
Jorge Jose Trocchi Ortiz, residing  in Museros,
Jorge Mateos Perez, residing in Sagunto,
Jorge Ramon Magan Perales, residing in Albacete,
Jorpi Energia SL, established in Burriana (Spain),
Jose Alberto Blanco Garcia, residing in Villardeciervos (Spain),
Jose Alberto de la Parte Rugama, residing in Mutilva,
Jose Angel Ferrin Rodriguez, residing in Ourense,
Jose Antonio Gari Fernandez, residing in Madrid,
Jose Antonio Hernandez Cocera, residing in Ansoáin (Spain),
Jose Antonio Martos Garcia, residing in Huércal de Almería (Spain),
Jose Antonio Matellan Prado, residing in Rabanales,
Jose Antonio Nicolas Cerezo, residing in Alicante,
Jose Antonio Saez Hernandez, residing in Socuellamos,
Jose Antonio Santos Cañibano, residing in Puerto de Vega (Spain),
Jose Barcelo Perez, residing in San Ginés (Spain),
Jose Bonifaci Ucles, residing in Onda,
Jose Carlos Gonzalez Hernando, residing in Àlava (Spain),
Jose Enrique Cabañero Gonzalez, residing in Alicante,
Jose Garcia Ferrero, residing in Benavente,
Jose Ignacio Acha Martinez, residing in Ancín (Spain),
Jose Ignacio Alvarez-Monteserin Garcia, residing in Madrid,
Jose Ignacio Gutierrez Galindo, residing in Cariñena (Spain),
Jose Ignacio Palomino Cerezo, residing in Arcos de la Llanaburgos (Spain),
Jose Javier les Osta, residing in Arguedas (Spain),
Jose Juan Guillem Blasco, residing in Alcoy,
Jose Luis Aparicio Martin, residing in Ourense,
Jose Luis Martin Arroyo, residing in Toro (Spain),
Jose Luis Muñoyerro Garcia, residing in Urduliz (Spain),
Jose Luis Romero Valeiras, residing in Ourense,
Jose Luis Vega Dominguez, residing in A Pobra de Trives (Spain),
Jose Manuel Moya Calero, residing in Alcorcón,
Jose Manuel Redondo Haro, residing in Alcalà de Henares (Spain),
Jose Manuel Zuriaga Zuriaga, residing in Valencia,
Jose Maria Arzoz Diaz, residing in Pamplona,
Jose Maria Chorda Solsona, residing in Benifairó de les Valls (Spain),
Jose María Rego Serra, residing in San Sebastian de los Reyes (Spain),
Jose Mateu Carda, residing in Villareal,
Jose Miguel Garcia Troncho, residing in Morella,
Jose Miguel Sanchez Alvarez, residing in Ricla (Spain),
Jose Monfort Royo, residing in Villareal,
Jose Monfort Ulldemolins, residing in Morella,
Jose Pascual Bonet Duque, residing in Villareal,
Jose Ramon Ocina Cabezon, residing in Madrid,
Jose Ripoll Poch, residing in Las Rozas de Madrid,
Jose Vega Santos, residing in Villanueva de Valrojo (Spain),
Jose Vicente Mejias Angles, residing in Castelló de la Plana,
Josefa Pascual Pascual, residing in Toro,
Josefa Tora Gaona, residing in Valencia,
Jose-Antonio Montes Carretero, residing in Badalona,
Juan Carlos Albiñana Bustos, residing in Valencia,
Juan Carlos Corbalan Leal, residing in Castelló de la Plana,
Juan Carlos Garcia Ferrero, residing in Benavente,
Juan Carlos Martin Calvillo, residing in Zamora,
Juan Carlos Natividad Revuelta, residing in Barcelona,
Juan Francisco Martinez Vicente, residing in Alicante,
Juan Hernandez Guzman, residing in Madrid,
Juan Jose Alarcón Alcolea, residing in Paracuellos del Jarama (Spain),
Juan Jose Cintora Yague, residing in Madrid,
Juan Jose Garayoa Galar, residing  in Pamplona,
Juan Jose Lopez Mezquita, residing in Villareal,
Juan Manuel Duque Duque, residing in Madrid,
Juan Manuel Fernandez Santander, residing in Riaño (Spain),
Juan Manuel Pizarro Alarcón, residing in Sagunto,
Julia Moralejo Gonzalez, residing in Zamora,
Julian Garcia Ferrero, residing in Benavente,
Juliano Bonny Gomez SL, established in Las Palmas de Gran Canaria,
Julio Antonio Liboreiro Suarez, residing in Oviedo,
Julio Lamban Hernandez, residing in Ejea de los Caballeros (Spain),
Julio Perez Manga, residing in León,
Jurgen Van Weereld, residing in Beniarrés (Spain),
Kemekemo SL, established in Seville,
Kephera Sun SL, established in Zamora,
Koldo Mikel Baz Becerro, residing in Artica (Spain),
Komopega SL, established in Seville,
La Arena Abrasa SL, established in Seville,
La Berenguera SL, established in Villahermosa del Río (Spain),
La Brasa Achicharra SL, established in Seville,
La Ginebrosa Renovables MT SLU, established in Castelló de la Plana,
La Lebrera SLU, established in Bilbao,
La Luma SC, established in Zamora,
Laenermar SL, established in Sagunto,
Larmendi SC, established in Berrikano (Spain),
Larpisol SL, established in San Sebastián,
Larsocapla SL, established in Moncofa (Spain),
Las Ascuas Solares SL, established in Seville,
Laudailes SL, established in Onda,
Laudelino Arias Martinez, residing in León,
Laura Carceller Molina, residing in Pamplona,
Lavall XXI SL, established in Valladolid,
LDV Casares SL, established in Tudela,
LDV Cortijo de Guerra SL, established in Tudela,
LDV Sierra de Arcas SL, established in Tudela,
Leon Garcia Inversiones SL, established in Valladolid,
Leonesa de Energias Renovables SL, established in León,
Levanfor SL, established in Moixent (Spain),
Leyrene Solar II SLU, established in Villanueva de Cañada,
Leyrene Solar III SLU, established in Villanueva de Cañada,
Leyrene Solar IV SLU, established in Villanueva de Cañada,
Leyrene Solar IX SLU, established in Villanueva de Cañada,
Leyrene Solar V SLU, established in Villanueva de Cañada,
Leyrene Solar VI SLU, established in Villanueva de Cañada,
Leyrene Solar VII SLU, established in Villanueva de Cañada,
Leyrene Solar VIII SLU, established in Villanueva de Cañada,
Leyrene Solar X SLU, established in Villanueva de Cañada,
Leyrene Solar XI SLU, established in Villanueva de Cañada,
Leyrene Solar XII SLU, established in Villanueva de Cañada,
Leyrene Solar XIII SLU, established in Villanueva de Cañada,
Leyrene Solar XIV SLU, established in Villanueva de Cañada,
Leyrene Solar XIX SLU, established in Villanueva de Cañada,
Leyrene Solar XV SLU, established in Villanueva de Cañada,
Leyrene Solar XVI SLU, established in Villanueva de Cañada,
Leyrene Solar XVII SLU, established in Villanueva de Cañada,
Leyrene Solar XVIII SLU, established in Villanueva de Cañada,
Leyrene Solar XX SLU, established in Villanueva de Cañada,
Leyrene Solar XXI SLU, established in Villanueva de Cañada,
Leyrene Solar XXII SLU, established in Villanueva de Cañada,
Leyrene Solar XXIII SLU, established in Villanueva de Cañada,
Leyrene Solar XXIV SLU, established in Villanueva de Cañada,
Leyrene Solar XXV SLU, established in Villanueva de Cañada,
Leyrene Solar XXVI SLU, established in Villanueva de Cañada,
Leyrene SL, established in Villanueva de Cañada,
Lichtverkauf Zwei SL, established in La Alberca (Spain),
Lidia Loscos Sanz, residing in Ansoáin,
Lifante Solar SL, established in El Campello (Spain),
Liraluz Energia Solar SL, established in Riello (Spain),
Llacer Fotovoltaica SL, established in Torrent (Spain),
Llacer Garcia Inversiones SL, established in Torrent,
Llasim Fotovoltaica SL, established in Torrent,
Llorenç Campins Sastre, residing in Llubi (Spain),
Lorenza Lopez Alarcón, residing in Socuellamos,
Loreto Perez del Notario Fernandez, residing in Mutilva,
Los Castañares Residencial SL, established in Alcorcón,
Losada y Ruiz Proyectos SL, established in Madrid,
Luesca Energia Renovable SL, established in Morella,
Luis Castells Reyes, residing in Benicassim,
Luis Javier Viajel Cantero, residing in Buenache de Alarcón (Spain),
Luis Leal Coma, residing in Castelló de la Plana,
Luis Maria Imaz de Miguel, residing in Pamplona,
Luis Vicente Garrido Martinez, residing in Zamora,
Lumines Fotovoltaica SL, established in Tiana,
Luzplaksol SL, established in Guadalupe (Spain),
Macaima Solar SL, established in Castelló de la Plana,
Magma 2010 SL, established in Badalona,
Makizubi SL, established in Oñati (Spain),
Mancomunidad I. del Sureste de G.C., established in Agüimes (Spain),
Manuel Alcala Ortiz, residing in Macastre (Spain),
Manuel Alende Gonzalez, residing in Madrid,
Manuel Ballesteros Lopez, residing in Zamora,
Manuel Juan Cruz Soria, residing in Hellín (Spain),
Manuel Monfort Mestre, residing in Morella,
Manuel Perez de las Casas, residing in Mutilva,
Manuel Soriano Conca, residing in Biar,
Manuel Vilanova Goterris, residing in Villareal,
Marcam 130 SL, established in Oviedo,
Marcilla-Picazo Placas Solares SL, established in Quintanar del Rey,
Marcos Mañas Garcia, residing in Sarriguren,
Marcos Saez Nicolas, residing in Murcia,
Marfran 130 SL, established in Oviedo,
Maria Angeles Matellan Prado, residing in Rabanales,
Maria Antonia Albiñana Bustos, residing in Socuellamos,
Maria Bensabe Benitez Artiles, residing in Bunyol,
Maria Carmen Carpintero Lorente, residing in Toledo (Spain),
Maria Carmen Fernandez Alvarez, residing in A Pobra di Trives (Spain),
Maria Carmen Montero Santiago, residing in Sagunto,
Maria Carmen Vives Alegre, residing in Manresa,
Maria Concepcion Rodero Samaniego, residing in Boecillo (Spain),
Maria del Carmen Junquera Gonzalez, residing in Aguilar de Tera,
Maria del Carmen Llamas Junquera, residing in Aguilar de Tera,
Maria del Carmen Rodero Samaniego, residing in Lardero (Spain),
Maria del Mar Lanza Sainz, residing in Puente Arce (Spain),
Maria del Transito Lozano Sogo, residing in Coreses,
Maria Dolores Berruguete Revuelta, residing in Aranda de Duero (Spain),
Maria Dolores Mora Garcia, residing in Requena,
Maria Francisca Esteban Barrios, residing in Benavente,
Maria Giner Perez, residing in Cocentaina,
Maria Gloria Gonzalez Perez, residing in Barcelona,
Maria Jesus Esteban Oñoro, residing in Iriepal (Spain),
Maria Jose Lopez Ropero, residing in Albacete,
Maria Jose Perez Perez, residing in Cortes (Spain),
Maria Josefa Encinas Redondo, residing in Pozoblanco,
Maria Junco Riera Ruperez, residing in Alicante,
Maria Lucinda Lopez Blazquez, residing in Molina de Segura (Spain),
Maria Lucinda Lozano Lopez, residing in Molina de Segura,
Maria Luisa Rodero Samaniego, residing in Madrid,
Maria Luz Hernandez Moreno, residing in Getxo (Spain),
Maria Milva Pereira Seco, residing in A Pobra de Trives,
Maria Nieves Saiz Sapena, residing in Valencia,
Maria Perello Mulet, residing in Llubi,
Maria Pilar Ferrer Ramon 002094287N SLN, residing in La Puebla de Vallbona (Spain),
Maria Pilar Gascon Gracia, residing in Cantavieja,
Maria Pilar Mansilla Lozano, residing in León,
Maria Rosario Camarero Beltran, residing in Castelló de la Plana,
Maria Teresa Lanseros Esteban, residing in Zamora,
Maria Teresa Sebastia Traver, residing in Morella,
Mariano Leonardo Condomina Camarelles, residing in Benifairó de les Valls,
Mario Muñoz Muñoz, residing in Santa Marta des Tormes (Spain),
Maron Fotovoltaica SL, established in Zamora,
Marta de Todos los Santos Faubel, residing in Castelló de la Plana,
Marta Satorre Torregrosa, residing in Alcoy,
Martadri Inversiones SL, established in Zamora,
Masansa 2005 SL, established in Zamora,
Mateos Energetica SL, established in Santibáñez de Tera (Spain),
Matinsreg Toro 20 SL, established in Valladolid,
Matinsreg Toro 21 SL, established in Valladolid,
Matinsreg Toro 22 SL, established in Valladolid,
Matinsreg Toro 23 SL, established in Valladolid,
Matinsreg Toro 24 SL, established in Valladolid,
Matinsreg Toro 25 SL, established in Valladolid,
Matinsreg Toro 26 SL, established in Valladolid,
Matinsreg Toro 27 SL, established in Valladolid,
Matinsreg Toro 28 SL, established in Valladolid,
Matinsreg Toro 29 SL, established in Valladolid,
Maxiturbo SL, established in Valencia,
Maz Fotovoltaica SLU, established in Madrid,
Meeg Energias SL, established in Madrid,
Melchor Fotovoltaica SL, established in Madrid,
Menevasol SL, established in Valencia,
Menvipasol SL, established in Villareal,
Mercantil Inmobiliaria Sur-Sureste SL, established in Molina de Segura,
Mercedes Fernandez Avila, residing in Vitoria (Spain),
Mercedes Montero Galan, residing in Salamanca,
Meridiano Tel SLU, established in Castelló de la Plana,
Mezquita Delares MH SL, established in Almoharín (Spain),
Michael Stefan Hörmann, residing in Pamplona,
Mielroja SC, established in Madrid,
Miezasolar SL, established in Zamora,
Miguel Angel Diaz Garrido, residing in Pozuelo de Alarcón,
Miguel Angel Miguel Martinez, residing in Escoriaza (Spain),
Miguel Angel Perez Gonzalez, residing in Barcelona,
Miguel Echavarria Martinez, residing in Burgos,
Miguel Gonzalez Pellicer, residing in Castelló de la Plana,
Miguel Navarro Alcaraz, residing in Biar,
Mina Solar la Serrana Doce CB, established in Alicante,
Mina Solar la Serrana Ocho CB, established in Alicante,
Minaya PS-8003 SL, established in Guadalajara (Spain),
Minaya PS-8006 SL, established in Guadalajara,
Minaya PS-8008 SL, established in Cabanilla (Spain),
Mipler Inversiones SL, established in Vic (Spain),
Molino de Arbolitas SL, established in Zaragoza,
Monica Agullo Laguna, established in El Boalo (Spain),
Montelareina Solar Planta 10 SL, established in Zamora,
Montelareina Solar Planta 17 SL, established in Zamora,
Montelareina Solar Planta 6 SL, established in Zamora,
Montelareina Solar Planta 8 SL, established in Zamora,
Montserrat Arimany Barcelo, residing in Les Franqueses del Vallés,
Montserrat Mª. Lobato Delgado, residing in Palencia,
Monzo Guillamon SL, established in Castelló de la Plana,
Morarte Internacional SL, established in Molina de Segura,
Morella Energia Solar Dos SC, established in Morella,
Morella Energia Solar Tres SC, established in Morella,
Morella Energia Solar SL, established in Morella,
Morella Sunlight 2 SLU, established in Castelló de la Plana,
Muebles Núñez Sucesores SL, established in Nájera (Spain),
Mugasol Energia SL, established in Castelló de la Plana,
Mundi Urdidos SL, established in Alcoy,
Muñoz Rodriguez SCP, established in Ulldecona (Spain),
Murciana de Energia Solar SL, established in Molina de Segura,
Muro Peam SL, established in Alcoy,
Naduele SL, established in Alhendín (Spain),
Natursol Energias Renovables SL, established in Benasal,
Navarro Solar SL, established in Pozoblanco,
Nebai Solar SL, established in L’Alcora (Spain),
Nebisolar SL, established in Valencia,
NEEC Projects GmbH &Co HA-16 KG, established in Lorca (Spain),
NEEC Projects GmbH &Co HA-17 KG, established in Lorca,
NEEC Projects GmbH &Co HA-18 KG, established in Lorca,
Neo Fitness 2000 SL, established in Alcantarilla (Spain),
Nery Diaz Prieto, residing in Lugo (Spain),
Nilfor SA, established in Alcobendas,
Nivelur SL, established in Orozko (Spain),
Norinver Energia CB, established in Madrid,
Norsol Electrica SL, established in Burgos,
Nuevas Energias Boncid SL, established in Madrid,
Nuevas Energias Del Maestrazgo SL, established in Castelló de la Plana,
Nuria Hernandez Barrera, residing in Soto del Real (Spain),
Ojer Alecha Pablo Y Ruth, residing in Estella,
Olegario Perez Manga, residing in León,
Olga Gil Zaragoza, residing in Benicassim,
Olga Lopez Ibáñez, residing in Nájera,
Olimpia Martinez Satue, residing in Alicante,
Orestes Cartera SL, established in Talavera la Real,
Ortega Gomez Solar SL, established in Alicante,
Oscar Bartolome Rodriguez, residing in Santurce,
Oscar Muñoz Toro, residing in Valladolid,
P.P. Utti Farma I SL, established in Madrid,
P.P. Utti Farma II SL, established in Madrid,
P.P. Utti Farma III SL, established in Madrid,
Pablo Dolera Y Encarnacion Hernandez CB, established in Molina de Segura,
Pablo Jesus Arzoz Diaz, residing in Pamplona,
Pablo Perea Ramirez, residing in Abanilla,
Padjeluz SL, established in Córdoba,
Paloma Fernandez Diez, residing in Santander,
Papa Ali Distribuciones SL, established in Lorquí (Spain),
Parc del Segre SA, established in La Seu d’Urgell (Spain),
Parque Solar Venturinas SL, established in Macotera,
Parques Fotovoltaicos Fuentenovilla Y Valdenoches SL, established in Madrid,
Parra Borras Renovables SL, established in Castelló de la Plana,
Pascual Miro Saporta, residing in Villareal,
Patrick Escobar Martinez, residing in Villareal,
Patrimonial el Raco SL, established in Manises,
Patrimonial Hermanos Barato SL, established in Manises,
Patrimonial Portico 2000 SL, established in Torrent,
Patrina 2002 SL, established in Villareal,
Patro 68 SL, established in Zamora,
Peal Solar II SL, established in Barcelona,
Peal Solar III SL, established in Barcelona,
Peal Solar IX SL, established in Badalona,
Peal Solar V SL, established in Peal de Becerro (Spain),
Peal Solar VI SL, established in Tiana,
Peal Solar VIII SL, established in Barcelona,
Peal Solar X SL, established in Barcelona,
Pedrera Sol A SL, established in La Mata (Spain),
Pedrera Sol B SL, established in La Mata,
Pedrera Sol C SL, established in La Mata,
Pedrera Sol D SL, established in La Mata,
Pedrera Sol E SL, established in La Mata,
Pedro Jesus Castello Bernal, residing in Utebo (Spain),
Pedro Jose Emiliano Quiroga Gayoso, residing in Ourense,
Pedro Moreno Fernandez, residing in Albacete,
Pedro Santisteban Diez, residing in Santurtzi (Spain),
Peguera Solar 2007 SL, established in Navas de Oro,
Peñasomada SL, established in Zamora,
Permot 02 Promociones SL, established in Baeza,
Peter Tinggaard Johannesen, residing in Villamayor (Spain),
Petroset SL, established in Manresa,
Picautiel Inversiones SL, established in Picassent,
Pieles Barrado Moralejo SL, established in Zamora,
Pilar Bacaicoa Sanchez de Muniain, residing in Pamplona,
Pintarrafes Holding SL, established in Valencia,
Pitarsol SL, established in Benasal,
Pivellon SL, established in Polan (Spain),
Placido Llamas Martin, residing in Aguilar de Tera,
Plana Baixa Solar SL, established in Villareal,
Planta Enersos III SLU, established in Albacete,
Planta Solar Jimena SC, established in Santander,
Planta Solar Mancera SL, established in Valladolid,
Planta Solar Murcia 20 CB, established in Murcia,
Planta Solar Otos-Albaida Nº 16 SL, established in Castelló de la Plana,
Planta Solar Otos-Albaida Nº 20 SL, established in Valencia,
Planta Solar Otos-Albaida Nº 22 SL, established in Valencia,
Plaques SL, established in Onda,
Porfirio Celestino Rodero Samaniego, residing in Madrid,
Portero Solar SL, established in Pozoantiguo (Spain),
Poveda Energia SL, established in Bilbao,
Power Reingenieria y Direccion Empresarial SL, established in Onda,
Prasan Fotovoltaica SLU, established in Onda,
Premananda SL, established in León,
Premio de Sol SL, established in Premia de Mar (Spain),
Pries Innovacio Promocion Inmobiliaria SL, established in Madrid,
Primeva SL, established in Valladolid,
Probisol Vinalopo SLU, established in Biar,
Produccion Solar Sisante 2007 SL, established in Sisante,
Producciones Eolicas SL, established in Castelló de la Plana,
Producciones Fotovoltaicas Bajo Duero SL, established in Zamora,
Producciones Fotovoltaicas Bamba SL, established in Zamora,
Producciones Fotovoltaicas el Campillo SL, established in Zamora,
Producciones Fotovoltaicas Madridanos SL, established in Zamora,
Producciones Fotovoltaicas Zamoranas SL, established in Zamora,
Producciones Solares Jambrina SL, established in Morales del Vino,
Producciones Solares Vallisoletanas SL, established in Villanubla,
Progresion Dinamica SL, established in Zamora,
Proiecer SL, established in A Pobra de Trives,
Proinagro SL, established in Cocentaina,
Promociones Financieras London SL, established in Zamora,
Promojokity SLU, established in Valencia,
Promotora De Servicios y Regalos SL, established in Badalona,
Promotora Del Rec Dels Quatre Pobles SA, established in Barcelona,
Prosol Soria SL, established in Soria,
Provmartin SL, established in Valencia,
Proxectos Ecoenerxeticos de Galicia SL, established in Cangas (Spain),
Proyectos Sostenibles SL, established in Madrid,
PS Fotovoltaica Morella SLU, established in Morella,
Publigram SL, established in Madrid,
Qi Energy SCP, established in Vilasar de Mar (Spain),
Quesada Solar SL, established in Quesada (Spain),
Quintanar Del Rey Fotovoltaica SL, established in Quintanar del Rey,
Quintanar Microsolar SL, established in Quintanar del Rey,
R.B. Inmuebles SL, established in Paterna,
Rafael Sanchez Perez, residing in Majadahonda,
Raimundo Iglesias Martin, residing in Madrid,
Ramon Garcia Campillo, residing in Oropesa del Mar (Spain),
Ramos Bosquet SC, established in Villareal,
Ramos Trenado SL, established in Navalvillar de Pela (Spain),
Raquel Lopez Ibañez, residing in Nájera,
Raul Castaño Ruiz, residing in Abarán (Spain),
Rebeca Deza Anta, residing in Madrid,
Rekalentao SL, established in Seville,
Renta Cero SLU, established in Albacete,
Rental Energy SL, established in Vitoria-Gasteiz (Spain),
Rentek 2005 SL, established in Villareal,
Rentinul SLU, established in Castelló de la Plana,
Representaciones Artisticas Alarcón Sanchez SL, established in Tres Cantos,
Restaurante Ihintza SL, established in Villareal,
Rimoplasol SL, established in Madrid,
Ripoll Betriu CB, established in Barcelona,
Ripoll Duran SC, established in Madrid,
Roberto Deza Asensio, residing in Pamplona,
Roberto Jerez Vega, residing in Toro,
Roberto Pampliega Lopez, residing in Burgos,
Robin SC, established in Getxo,
Roblesol SL, established in Cañamero (Spain),
Rodero Energias Renovables SL, established in Madrid,
Rodrigo Abad Ruiz, residing in Artika (Spain),
Rodrigo Manuel Mañas Lazaro, residing in Pamplona,
Rogupasol de la Plana SL, established in Villareal,
Roi Xoan Conde Bautista, residing in Benalmadena (Spain),
Romu Manipulados de Papel CB, established in Alcoy,
Ronmarvoltaica SL, established in Zamora,
Roramsolar SL, established in Burriana,
Rosa Perez Valdes, residing in Biar,
Rosario Sanchez Cantero, residing in Molina de Segura,
Ruasol Astur SL, established in Gijón,
Ruben Eceolaza Lopez de Subijana, residing in Vitoria-Gasteiz,
Ruscus Fotovoltaica SL, established in Madrid,
S.D.E. Energias Limpias SL, established in Guadalajara,
Sabino Fernandez Garcia, residing in Savilés (Spain),
Salinera Añana SL, established in Añana (Spain),
Salva y Anah Inversiones SL, established in Murcia,
Salvado Novell SL, established in Urgell,
Salvador Bacaicoa Sanchez de Muniain, residing in Pamplona,
Salvadora Vaya Tormo, residing in Atzeneta d’Albaida (Spain),
Samuel Galavi Gonzalez, residing in Benidorm (Spain),
Sanchez Bonilla SCP, established in Cabrera de Mar (Spain),
Sanfelices 1 SL, established in Palencia,
Sanro Fotovoltaica SL, established in Bañobarez (Spain),
Santiago Alarcón Alcolea, residing in Tres Cantos,
Santiago Hermida Diaz, residing in Pamplona,
Santiago Ramirez Jimenez, residing in Carrizal (Spain),
Santiago Romeu Balaguero, residing in Bellcaire d’Urgell,
Santiago Sebastia Bono, residing in Villareal,
Santos Arias Gonzalez, residing in León,
Satocan S.A. y Otros, Energia Eolica UTE, established in San Cristóbal de la Laguna (Spain),
Saturnino Lamban Gil, residing in Ejea de los Caballeros,
Saucedilla Solar 10 SL, established in Madrid,
Saucedilla Solar 11 SL, established in Bilbao,
Saucedilla Solar 12 SL, established in Bilbao,
Saucedilla Solar 13 SL, established in Bilbao,
Saucedilla Solar 18 SL, established in Bilbao,
Saucedilla Solar 20 SL, established in Bilbao,
Saucedilla Solar 21 SL, established in Villarrobledo (Spain),
Saucedilla Solar 23 SL, established in Bilbao,
Saucedilla Solar 26 SL, established in Bilbao,
Saucedilla Solar 27 SL, established in Bilbao,
Saucedilla Solar 3 SL, established in Bilbao,
Saucedilla Solar 32 SL, established in Salamanca,
Saucedilla Solar 36 SL, established in Madrid,
Saucedilla Solar 6 SL, established in Madrid,
Saucedilla Solar 7 SL, established in Bilbao,
Saucedilla Solar 8 SL, established in Altea (Spain),
Sebastian-Jesus Ramirez Rodriguez, residing in Ingenio (Spain),
Seguidores Solares Planta 12 SL, established in Molina de Segura,
Seguidores Solares Planta 15 SL, established in Molina de Segura,
Seguidores Solares Planta 16 SL, established in Murcia,
Seguidores Solares Planta 17 SL, established in Molina de Segura,
Seguidores Solares Planta 18 SL, established in Lorquí (Spain),
Seguidores Solares Planta 19 SL, established in Lorquí,
Seguidores Solares Planta 20 SL, established in Molina de Segura,
Seguidores Solares Planta 21 SL, established in Lorquí,
Seguidores Solares Planta 22 SL, established in Molina de Segura,
Seguidores Solares Planta 23 SL, established in Molina de Segura,
Seguidores Solares Planta 25 SL, established in Molina de Segura,
Seguidores Solares Planta 26 SL, established in Molina de Segura,
Seguidores Solares Planta 27 SL, established in Molina de Segura,
Seguidores Solares Planta 28 SL, established in Molina de Segura,
Seguidores Solares Planta 30 SL, established in Murcia,
Seguidores Solares Planta 32 SL, established in Murcia,
Seguidores Solares Planta 34 SL, established in Murcia,
Seguidores Solares Planta 4 SL, established in Molina de Segura,
Seguidores Solares Planta 40 SL, established in Molina de Segura,
Seguidores Solares Planta 5 SL, established in Molina de Segura,
Seguidores Solares Planta 56 SL, established in Ribera de Molina (Spain),
Sergio Allegue Hernandez, residing in Zarautz,
Sergio Asensio Martinez Satue, residing in Alicante,
Sergio Cardona Dominguez, residing in Valencia,
Sergio Gimenez Lahuerta, residing in Villava (Spain),
Sergio Reig Castello, residing in Cocentaina,
Serrablo Solar SL, established in Rapún (Spain),
Servicios Auxiliares de Ingenieria y Comercio SA, established in Museros,
Servicios Integrales del Torio SL, established in Trobajo del Camino (Spain),
Servienergias Hersan SL, established in Zamora,
Servipat SL, established in Zamora,
Shed Marks SL, established in Villafranca del Cid,
Siberia II Energia SL, established in Madrid,
Siliconsax SL, established in Sax,
Siltek Solar SLU, established in Mutilva,
Silvia Clemente Garro, residing in Benidorm,
Silvia Maria Pastor Verdu, residing in Alcoy,
Silvia Patrocinio Echevarria Castillo, residing in Alqerias del Niño Perdído (Spain),
Silvino Garcia e Hijos SL, established in Madrid,
Simon y Maria SL, established in Corrales del Vino (Spain),
Sistemas Tecnologicos y Constructivos SL, established in Valladolid,
Slan Plus Dos Iberica SLU, established in Zamora,
Socuellamos Solar Catorce SL, established in Bilbao,
Socuellamos Solar Cinco SL, established in Madrid,
Socuellamos Solar Dieciocho SL, established in Bilbao,
Socuellamos Solar Doce SL, established in Bilbao,
Socuellamos Solar Dos SL, established in Bilbao,
Socuellamos Solar Ocho SL, established in Villarrobledo,
Socuellamos Solar Once SL, established in Arenas de San Pedro (Spain),
Socuellamos Solar Siete SL, established in Madrid,
Socuellamos Solar Uno SL, established in Bilbao,
Socuellamos Solar Veintidos SL, established in Bilbao,
Socuellamos Solar Veintisiete SL, established in Arce,
Socuellamos Solar Veintitres SL, established in Cantabria (Spain),
Sol Castellano SCP, established in Vila-Seca (Spain),
Sol de Tarraco SC, established in Tarragona,
Sol i Silicio SL, established in Quart de Poblet,
Sol Toledano SCP, established in Tarragona,
Sol Zamorano SC, established in Villareal,
Solajero Inversiones SL, established in Granadilla (Spain),
Solanas Altas 2008 SL, established in Castelló de la Plana,
Solar Algodre SL, established in Algodre (Spain),
Solar Casa Arriba de los Llanos SLU, established in Albacete,
Solar de Belalcazar SL, established in Alcantarilla,
Solar King SL, established in Quintanar del Rey,
Solar Virgen de los Llanos SLU, established in Albacete,
Solaraku SLU, established in La Alberca,
Solarcab 2007 SLU, established in Castelló de la Plana,
Solarcatch Industries SL, established in Talavera La Real,
Solares del Barranco SL, established in Santander,
Solartika SL, established in Donostia (Spain),
Solarwarme SLU, established in La Alberca,
Solcejon SL, established in Madrid,
Solduernas SL, established in Alhendín,
Solenutro SL, established in Massagramell (Spain),
Solgrid 1 SLU, established in Valencia,
Solgrid 2 SLU, established in Valencia,
Solgrid 3 SLU, established in Valencia,
Solgrid 4 SLU, established in Valencia,
Solgrid 5 SLU, established in Valencia,
Solgrid 6 SLU, established in Valencia,
Solgrid 7 SLU, established in Valencia,
Solgrid 8 SLU, established in Valencia,
Solgrid 9 SLU, established in Valencia,
Solinvest Fotovoltaica SL, established in Tajonar (Spain),
Solmena d’Onda SL, established in Onda,
Soltec Energias Renovables SL, established in Molina de Segura,
Soltrans Generacion SL, established in Villareal,
Soluz 2007 SL, established in Andoain (Spain),
Soma Desarrollos Industriales SL, established in Santander,
Soslaires Canarias SL, established in Carrizal De Ingenio (Spain),
Sostre Energetic SL, established in Tàrrega,
Spain Catalano Service SL, established in Burriana,
Steelman Investments SL, established in Picassent,
Sucesores de Luis Jimenez Martinez SL, established in Lorca,
Sun Cremats SL, established in Xativa (Spain),
Sun Invest Iberia Catorce SL, established in Valencia,
Sun Invest Iberia Cinco SL, established in Valencia,
Sun Invest Iberia Cincuenta Y Cinco SL, established in Valencia,
Sun Invest Iberia Cincuenta Y Seis SL, established in Valencia,
Sun Invest Iberia Cuatro SL, established in Valencia,
Sun Invest Iberia Diecinueve SL, established in Valencia,
Sun Invest Iberia Dieciocho SL, established in Valencia,
Sun Invest Iberia Dieciseis SL, established in Valencia,
Sun Invest Iberia Diecisiete SL, established in Valencia,
Sun Invest Iberia Diez SL, established in Valencia,
Sun Invest Iberia Doce SL, established in Valencia,
Sun Invest Iberia Nueve SL, established in Valencia,
Sun Invest Iberia Ocho SL, established in Valencia,
Sun Invest Iberia Once SL, established in Valencia,
Sun Invest Iberia Quince SL, established in Valencia,
Sun Invest Iberia Seis SL, established in Valencia,
Sun Invest Iberia Siete SL, established in Valencia,
Sun Invest Iberia Trece SL, established in Valencia,
Sun Invest Iberia Veinte SL, established in Valencia,
Sun Invest Iberia Veinticuatro SL, established in Valencia,
Sun Invest Iberia Veintidos SL, established in Valencia,
Sun Invest Iberia Veintitres SL, established in Valencia,
Sun Invest Iberia Veintiuno SL, established in Valencia,
Sun Solutions PV Energy SL, established in Barcelona,
Susanna Sinzig, established in Cañamero,
Swat Promotora 21 SL, established in Valencia,
Taiyomio CB, established in Lleida,
Tanivasol SL, established in Castelló de la Plana,
Taronsolar SL, established in Villareal,
Tecnicas de Perforacion y Fijacion SL, established in Burgos,
Tecnovasol Energia Solar SLU, established in Cocentaina,
Teleasis Levante SL, established in Morella,
Tequi Solar 4 SL, established in Seville,
Teresa Molinero Ayuso, residing in Villanueva de la Cañada,
Termisa Solar SLU, established in Barcelona,
Textiles San Jorge SL, established in Banyeres de Mariola,
Tierno Romanillos SL, established in Soria, 
Tinajas 1001 SHF SL, established in Madrid,
Tomas Santiago Perez Hidalgo-Chacon, residing in Madrid,
Tomjusol SLU, established in Villareal,
Townend English SLU, established in Castelló de la Plana,
TR Generacion 7 SL, established in Baena,
Traband Castellon SA, established in Castelló de la Plana,
Tractets Fotocoltaica SL, established in Súria,
Trakteam Cinco SL, established in Xativa,
Tribes Castel SL, established in Valencia,
Tuejasol 1 SL, established in Valencia,
Tuejasol Catorce SL, established in Betera (Spain),
Tuejasol Cinco SLU, established in Rocafort (Spain),
Tuejasol Diez SL, established in Betera,
Tuejasol Doce SL, established in Valencia,
Tuejasol Nueve SL, established in Betera,
Tuejasol Ocho SLU, established in Betera,
Tuejasol Once SL, established in Betera,
Tuejasol Seis SLU, established in Rocafort,
Tuejasol Siete SLU, established in Betera,
Tuejasol Trece SL, established in Valencia,
Tussoenergia I SL, established in Seville,
Tussoenergia II SL, established in Seville,
Tussoenergia III SL, established in Seville,
Tussoenergia IV SL, established in Seville,
Tussoenergia IX SL, established in Seville,
Tussoenergia V SL, established in Seville,
Tussoenergia VI SL, established in Seville,
Tussoenergia VII SL, established in Seville,
Tussoenergia VIII SL, established in Seville,
Tussoenergia X SL, established in Seville,
Tussoenergia XI SL, established in Seville,
Tussoenergia XII SL, established in Seville,
Tussoenergia XIII SL, established in Seville,
Tussoenergia XIV SL, established in Seville,
Tussoenergia XV SL, established in Seville,
Tussoenergia XVI SL, established in Seville,
Tussoenergia XVII SL, established in Seville,
Tussoenergia XVIII SL, established in Seville,
Txamuskao SL, established in Seville,
Txokomendi Inversiones SL, established in Estella,
Ulrike Elisabeth Hörmann, residing in Pamplona,
Unai Garcia Apezteguia, residing in San Sebastián,
Unico Vehiculos Industriales SL, established in Alicante,
Unigar CB, established in Madrid,
Unio Empresaris d’Automocio del Valles, Osona i Maresme, established in Granollers (Spain),
Union Generadora Sonneneins SLU, established in La Alberca,
Urbanisme de Banyeres SL, established in Banyeres de Mariola,
Urbavial 1 SL, established in La Zarza (Spain),
Urbavial 10 SL, established in La Zarza,
Urbavial 11 SL, established in La Zarza,
Urbavial 12 SL, established in La Zarza,
Urbavial 13 SL, established in La Zarza,
Urbavial 14 SL, established in La Zarza,
Urbavial 15 SL, established in La Zarza,
Urbavial 2 SL, established in La Zarza,
Urbavial 3 SL, established in La Zarza,
Urbavial 4 SL, established in La Zarza,
Urbavial 5 SL, established in La Zarza,
Urbavial 6 SL, established in La Zarza,
Urbavial 7 SL, established in La Zarza,
Urbavial 8 SL, established in La Zarza,
Urbavial 9 SL, established in La Zarza,
Ursa Maior SL, established in Talavera La Real,
Usargoiti SL, established in Bilbao,
Utri SL, established in Torrent,
V Constsolar SL, established in Salamanca,
Valentin Robles Sanchez, residing in Valladolid,
Vallenersol Sistemas Solares I SC, established in Cabanes (Spain),
Vallenersol Sistemas Solares II SC, established in Cabanes,
Vallisoletana de Energia SL, established in Oropesa del Mar,
Valuehome SL, established in Molina de Segura,
Vanesa Gil Ruiz, residing in Villava,
Vemaralber 1 SL, established in Villaviciosa de Odón (Spain),
Vemaralber 2 SL, established in Villaviciosa de Odón,
Verdumas Solar SL, established in El Campello,
VI Constsolar SL, established in Salamanca,
Vicente Aparici España, residing in Benicassim,
Vicente Barrachina Jover, residing in Cocentaina,
Vicente Cubedo Tortonda, residing in Castelló de la Plana,
Vicente Frances Beneyto, residing in Alcoy,
Vicente Jose Fornes Bou, residing in Almazora,
Vicente Matilla Garcia, residing in Madrid,
Vicente Ripoll Llorens, residing in Cocentaina,
Vicente Sarrio Frances, residing in La Font de la Figuera (Spain),
Vicente Vanaclocha Vanaclocha, residing in Valencia,
Vicfer Solar SL, established in Villareal,
Victor Cardona Segura, residing in Vinaròs (Spain),
Victor Manuel Salvador Velasco, residing in Zamora,
Victor Marques Uriel, residing in Cortés (Spain),
Vidriera del Cardoner SA, established in Sant Joan de Vilatorrada (Spain),
Vife Solar SL, established in Alicante,
VIII Sotrobalsolar SL, established in Salamanca,
Villanueva Solar I SL, established in Bilbao,
Villanueva Solar VII SL, established in Bilbao,
Villasol Fotovoltaica SL, established in Paterna,
Villavaliente Solar Dos SL, established in Albacete,
Vinter Drei SLU, established in La Alberca,
Virgilio Alvarez Perez, residing in Manzaneda (Spain),
Vironifer SL, established in Gijón,
Volta Team SL, established in Marbella (Spain),
X Montuensolar SL, established in Salamanca,
Xavier Pons Guillamon, residing in Barcelona,
Ya Comunicación Movil SL, established in Arroyomolinos,
Yahelito Inversion SL, established in Madrid,
Zacarias Pastor Mayor, established in Benavente,
Zamora y Zamora Placas Solares SL, established in Quintanar del Rey,
Zarapicos Golf 97 SL, established in San Vicente del Raspeig (Spain),
Zipper Classic SL, established in Alcala de Henares (Spain),
Zizou Fotovoltaica SL, established in Madrid.

*      Language of the case: English.