NDB SGO on 356 kHz is another typical ENAIRE beacon: 200 Watts in a “Sistema radiante de tipo T”: three horizontal wires between two towers. The navigational function is linked to Valencia Airport. The beacon is located in Canet d’en Berenguer, north of Valencia. I’m not an expert, but when I checked on flight radar I noticed that flights pass north of Valencia, making a U-turn to land in an easterly direction.

The info sheet for NDB SGO shared by Enaire

If search for the beacon on GoogleMaps you will see that it is a bit of a weird location, in front of a hotel and in right in the centre of a nice beach resort and yacht club. But I guess the beacon was already there when the development of the resort started around 2001.

NDB SGO Sagunto is located next to the lighthouse, in front of a hotel (GoogleMaps).

My report was confirmed via informacion@enaire.es .