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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.
Holders of radio spectrum public domain rights must switch to electronic payment for fees starting 24 April 2026, facilitating control and reducing administrative costs. Tax authorities and the State Tax Administration Agency (AEAT) will achieve greater traceability and collection efficiency. Advisors must update their procedures to ensure clients make payments electronically and comply with the established deadline.
The tax team reviews your specific situation.
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