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BOE-A-2026-7042 ·27 March 2026 ·Act critical
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. Mandatory electronic submission of self-assessments starting from 27 April 2026 (disposicion final)
  2. Repeals the Resolution of 15 November 2006 regarding electronic payments (art. 6.1.m) del Real Decreto 210/2024)

How it affects those involved

For companies paying telecommunications levies, compliance is streamlined through a digital process, reducing costs and time. Public administrations will achieve greater traceability and efficiency in tax control. Advisors must update their procedures to incorporate the new electronic channel and ensure taxpayers meet the deadline. Taxpayers who fail to act may face penalties for non-compliance.

Lifecycle

2026-03-27PublishedPublished in the BOE
2026-04-27Into forceComes into force (Entrada en vigor (nota del analisis oficial del BOE))
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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