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BOE-A-2026-7042 ·27 March 2026 ·Resolution Low impact
Tax

Companies paying telecom taxes: must submit self-declaration electronically by April 27

The Resolution of March 10, 2026, establishes that companies must submit their self-declaration and payment of telecom taxes electronically from April 27, 2026, repealing the previous 2006 resolution. This change promotes digitalization and simplifies compliance for taxpayers. The procedure is based on article 6.1.m) of Royal Decree 210/2024, dated February 27, 2024.

In 2 key points

  1. Electronic submission of mandatory self-assessment from 27 April 2026 (disposicion final)
  2. Withdrawal of the Resolution of 15 November 2006 on electronic payments (art. 6.1.m) del Real Decreto 210/2024)

How it affects those involved

For companies paying telecommunications fees, compliance is facilitated through a digital process, reducing costs and processing times. Public administrations achieve greater traceability and efficiency in tax control. Advisors must update their procedures to include the new electronic channel and ensure taxpayers meet deadlines. Taxpayers who fail to act may face fines for non-compliance.

Lifecycle

2026-03-27PublishedPublished in the BOE
2026-04-27Into forceComes into force (disposicion final)
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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