Companies paying radioelectric domain reserve tax must update income reporting within three months
Technical details
Type
Act (what is this?)
Identifier
BOE-A-2026-4517
Published
27 Feb 2026
Entry into force
28 Mar 2026 (in force)
Summary
Royal Decree 140/2026 amends Articles 2 and 3 of Royal Decree 1004/2010, setting new conditions for reporting revenue from the radioelectric domain reserve tax. Affected companies must adjust their reporting procedures within three months of the decree's entry into force.
Lifecycle
2026-02-27PublishedPublished in the BOE
2026-03-28Into forceComes into force (disposiciones finales del Real Decreto 140/2026)
BMC resources for this provision
- cumplimiento-fiscal/impuesto-sociedadesView service →
Official text Based on BOE data (boe.es). Information, not advice.