SAO PAULO, Sept 27 (Reuters) - Brazilian energy trading firm Comerc and power company Neoenergia said on Wednesday they had formed a 500-million-real ($99.00 million) partnership to build dozens of solar power plants.

The partnership aims to build 30 small photovoltaic generation plants to service 50,000 customers across five Brazilian states, Comerc's Vice President of Distributed Generation Matheus Nogueira told Reuters.

"Initially, we've confirmed the implementation of distributed generation plants in Pernambuco, the Federal District and Bahia," he said, noting that these are states already served by Neoenergia's distribution concessionaires.

In the next stage, the partnership should expand to other locations where Neoenergia, controlled by Spain's Iberdrola also operates, such as Rio Grande do Norte and Sao Paulo state.

The investment will be split equally by the firms, which will share the control of a holding company that will own the plants. ($1 = 5.0506 reais) (Reporting by Leticia Fucuchima; Writing by Peter Frontini; Editing by Kylie Madry)