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Royal Decree 140/2026 amends Articles 2 and 3 of Royal Decree 1004/2010, establishing new conditions for the payment of the radio spectrum reservation fee. This change directly affects companies paying this fee, requiring them to adapt their payment procedures within three months of the regulation coming into force.
Companies paying the radio spectrum reservation fee must update their payment processes to comply with the new regulations. Tax advisors should review tax records to ensure payments are made according to the new terms. Public administrations may simplify tax control through the new regulation, although the specific impact on the telecommunications sector is not detailed.
The tax team reviews your specific situation.
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