Exemption from the tax (Public Administration)
The Public Administrations shall be exempt from the payment of this fee in cases of reservation of the public radio domain for the provision of compulsory services of general interest exclusively aimed at national defence, public security and emergencies, as well as any other compulsory services of general interest without direct or indirect economic counterpart, such as fees, public or private prices, or other income derived from such provision, such as income from advertising.
The exemption is not granted automatically. The holders who comply with the above conditions must, in a substantiated manner, request such exemption from this Ministry. The exemption may be requested together with the application for the qualifying title or at any later time during the validity of the reservation. In the latter case, the form “Request for Exemption of Fee for Reservation of the Public Radio Domain of Valid Titles and Associated Procedures” must be used, accessible here.
The exemption will be effective when, once the application is reviewed, the right to exemption is recognized by resolution of the Secretary of State for Telecommunications and Digital Infrastructures.
Likewise, the Administration can review ex officio and at any time the compliance with the conditions associated with the exemption.