Elements of the rate

The public radio domain reservation fee levies the reservation for the exclusive use of any frequency of the public radio domain in favour of one or more persons or entities. It should be noted that what is taxed is the existence of the reserve of frequencies, and not the effective use that is made of them.

The following cases are established as exceptions, which will not be subject to the payment of this fee:

• Merely receiving stations that do not have a radio reserve.
• Descending links of satellite broadcasting, both sound and television.

The passive subject of the fee shall be the holder of the public radio domain reservation at the time of its accrual.

The amount of the fee will have to be satisfied annually. It will accrue initially on the day of the granting of the qualifying title for the use of the claimant and, subsequently, on January 1 of each year.

The procedure of exaction is established by royal decree (currently, the one in force is RD 1620/2005, of December 30). The tax will be subject to administrative liquidation; once it is practiced by the Administration and notified to the taxable person, it must be entered into the Public Treasury.