Skip to content
BOE-A-2026-4517 ·27 February 2026 ·Royal Decree Medium impact
Tax

Companies paying radioelectric domain reserve tax must update income reporting within three months

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.

In 2 key points

  1. Must submit annual declaration of radioelectric reserve tax (art. 2)
  2. Three-month deadline for submission of declaration (art. 3)

How it affects those involved

No changes to the rate or its calculation; telecommunications authorities' tax management remains unchanged

Lifecycle

2026-02-27PublishedPublished in the BOE
2026-03-28Into forceComes into force (disposicion final primera)
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact