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BOE-A-2026-6978 ·26 March 2026 ·Resolution Low impact
Tax

Holders of public radioelectric domain: must pay the reservation fee electronically by April 24, 2026

The Resolution of March 10, 2026 establishes the electronic payment procedure for the reservation fee of the public radioelectric domain, repealing the previous resolution of October 2, 2023. Payments will be made electronically from April 24, 2026, in accordance with Royal Decree 1620/2005 and Order HAC/729/2003. This change enables more efficient and digitalized collection of fees in the telecommunications sector.

In 3 key points

  1. Payment of the fee for reservation of radioelectric public domain rights via electronic means from 24 April 2026 (art. 1)
  2. Withdrawal of the Resolution of 2 October 2023 regarding the payment procedure (art. 2)
  3. Applies in accordance with Royal Decree 1620/2005 and Order HAC/729/2003 (art. 3)

How it affects those involved

Holders of radioelectric public domain rights must start paying the fee electronically from 24 April 2026, facilitating control and reducing administrative costs. Tax authorities and the State Tax Administration (AEAT) achieve greater traceability and efficiency in revenue collection. Advisors must update their procedures to ensure clients make electronic payments and meet the established deadline.

Lifecycle

2026-03-26PublishedPublished in the BOE
2026-04-24Into forceComes into force (art. 1)
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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