Tax Updates

Electronic payment of the radio spectrum fee: what changes for operators in 2026

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Equipo Editorial CambiosLegales
26 Mar 2026 6 min 11 views

Key data

RegulationResolution of 10 March 2026, of the Under-Secretariat, establishing the procedure for electronic payment of the fee for reservation of the public radio domain (Annex I, section 3, Ley 11/2022)
BOE Publication26 March 2026
Entry into force10 March 2026
Affected partiesTelecommunications operators and companies with radio spectrum usage licences
CategoryTax Updates
Legal basisLey 11/2022, of 28 June, General de Telecomunicaciones — Annex I, section 3
Official sourceBOE-A-2026-6978
Key impact: From 10 March 2026, payment of the fee for reservation of the public radio domain must be made exclusively by electronic means, through the channels enabled by the Administration. Telecommunications operators and companies with radio frequency licences that do not adapt their payment procedure are exposed to surcharges or administrative penalties.

Telecommunications operators and companies operating with radio frequencies have an immediate operational change to address: payment of the fee for reservation of the public radio domain no longer accepts in-person processing as the primary channel. The Resolution of 10 March 2026, of the Under-Secretariat, establishes the mandatory electronic procedure for paying this fee, set out in Annex I, section 3, of Ley 11/2022, of 28 June, General de Telecomunicaciones.

The change entered into force on the same day it was signed, 10 March 2026, although its publication in the BOE took place on 26 March. This means that any affected company that has not yet adapted its payment process has been at risk since that date.

What does this regulation establish?

The resolution regulates the specific procedure by which those obliged to pay the fee for reservation of the public radio domain must make that payment. The key points are:

  • Payment must be made through the electronic channels enabled by the Administration.
  • The in-person procedures that previously existed for this payment are eliminated or reduced.
  • The legal basis of the fee remains Annex I, section 3, of Ley 11/2022, General de Telecomunicaciones. The resolution does not modify the amount or structure of the fee, but exclusively the payment channel and procedure.
  • Non-compliance with the established procedure may result in surcharges or administrative penalties.

This is an administrative modernisation measure that digitalises a process that could previously be handled in person. The content of the tax obligation does not change: what changes is the way it must be fulfilled.

Economic and operational impact

The direct impact is not an increase in the fee, but a procedural change that can generate indirect costs if not managed correctly:

  • Risk of surcharges: If payment is made outside the enabled electronic channel or the established procedure is not followed, the Administration may apply surcharges on the fee amount.
  • Risk of administrative penalties: Non-compliance with the procedure may lead to penalty proceedings, with the associated reputational and financial costs.
  • Adaptation of internal processes: Companies that managed this payment in person or through non-digital procedures must update their treasury and tax compliance workflows to incorporate the electronic channel.
  • Potential management savings: The digitalisation of the process eliminates travel and reduces management time for financial and compliance teams.

The operational impact is greater for companies with multiple radio frequency licences or with administrative fee payment processes that are not yet digitalised.

Who is affected?

The resolution directly affects all parties obliged to pay the fee for reservation of the public radio domain under Ley 11/2022:

  • Telecommunications operators with radio spectrum usage licences in Spain.
  • Companies with radio frequency licences for private use of the public radio domain (corporate networks, internal communications systems, etc.).
  • Any company or organisation operating with radio frequencies under the framework of the Ley General de Telecomunicaciones of 2022.
  • Finance, treasury and compliance departments of the above entities, which must update their payment procedures.

Practical example

An industrial sector company that holds a private use licence for the radio spectrum for its internal communications network (for example, a radiocommunications system at a production plant) is obliged to pay the fee for reservation of the public radio domain.

Until now, if this company managed payment in person at Administration offices or through a non-electronic procedure, that channel is no longer valid as the primary means from 10 March 2026. The treasury or compliance manager must:

  1. Identify that the company is a taxable person under the fee in Annex I, section 3, of Ley 11/2022.
  2. Locate the electronic channel enabled by the Administration for this payment.
  3. Update the internal payment procedure so that the fee is paid exclusively through that electronic channel.

If the company makes payment outside the established electronic channel or does not follow the procedure set out in the resolution, it is exposed to the Administration applying surcharges or initiating penalty proceedings.

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What should companies do now?

  1. Verify whether the company is an obligated party: Check whether the company holds radio spectrum usage licences or operates with radio frequencies under Ley 11/2022. If so, the resolution applies from 10 March 2026.
  2. Identify the enabled electronic channel: Consult the electronic payment channels enabled by the Administration for the fee under Annex I, section 3, of Ley 11/2022, through the electronic office of the competent Ministry.
  3. Update the internal payment procedure: Modify treasury and compliance workflows so that payment of this fee is made exclusively by electronic means, eliminating any in-person process that may have existed.
  4. Review pending or upcoming payments: Check whether there are any outstanding settlements of this fee and ensure they are processed through the new channel to avoid surcharges.
  5. Document compliance: Retain electronic payment receipts as evidence of compliance with the procedure established in the resolution, in the event of an inspection or administrative request.

Frequently asked questions

Which companies are obliged to pay the fee for reservation of the public radio domain?

Telecommunications operators and any company holding radio spectrum usage licences are obliged, meaning those operating with radio frequencies under the Ley 11/2022, of 28 June, General de Telecomunicaciones.

How is the radio spectrum fee now paid following the new resolution?

From 10 March 2026, payment must be made through the electronic channels enabled by the Administration, eliminating or reducing the in-person procedures that previously existed.

What happens if the new electronic payment procedure for the radio frequency fee is not followed?

Non-compliance with the procedure established in the Resolution of 10 March 2026 may result in surcharges or administrative penalties, as expressly stated in the resolution itself.

When does the new electronic payment system for the spectrum fee enter into force?

The resolution entered into force on 10 March 2026, the date of its signing, although it was published in the BOE on 26 March 2026. Affected companies are required to comply with the new procedure from that date.

Where is the fee for reservation of the public radio domain regulated?

The fee is set out in Annex I, section 3, of Ley 11/2022, of 28 June, General de Telecomunicaciones. The electronic payment procedure is regulated by the Resolution of 10 March 2026, of the Under-Secretariat (BOE-A-2026-6978).

Official source

View full regulation at official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, please consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-6978



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