Settlement and Entry of the Fee
Liquidations, income in a voluntary period and method of payment
The procedure for levying the fee for reservation of the public radio domain is established by Royal Decree 1620/2005, of 30 December. Once its accrual occurs (moment in which the taxable act takes place and, therefore, the tax obligation is born), the Administration calculates its amount and issues the corresponding settlement, which is notified to the taxable person for entry into the Public Treasury.
The settlement is issued on the forms approved for this purpose (model 990), and is notified either by postal mail or by electronic appearance at the Single Qualified Electronic Address (DEHú). In the latter case, the notification is also accessible through the electronic Headquarters of this Secretary of State. The initial liquidations, that is, those whose accrual coincides with the date of granting of the qualifying degree are notified in the same act as the decision to grant the degree and always by electronic appearance.
After the publication of Law 11/2022, of June 28, General of Telecommunications, a gradual process has been initiated so that all the liquidations of the rate per reservation are notified electronically. The holders who continue to receive them by post can request that they be sent electronically, using the form "Other requests of a general nature sent to the Sub-Directorate General of Planning and Management of the Radio Spectrum". In case of opting for this option, the liquidations will be stopped from being sent by post.
Once the settlement is notified, the period for voluntary entry begins, according to the following scheme: if the notification to the interested party occurs in the first fortnight of the month, the period ends on the 20th day of the following month; if the notification occurs in the second fortnight, the period ends on the 5th day of the second following month. These conditions are detailed in the settlement form that is notified to the interested party.
Entry into the Public Treasury can be carried out through collaborating banking entities, by going to one of its branches with the settlement received or using the online payment form accessible here. The deposit can be made in cash, by debit, by card or through bizum (the latter two options are only available electronically), not allowing direct debit or payment by transfer. Some entities offer their customers, in addition, the possibility of managing the subscription through their electronic banking services.
Once the amount is entered, it is not necessary to send the proof of payment to the Administration, since the income is associated with the settlement automatically.
Issuance of duplicates and automated processing
Once the settlements have been notified to the interested party, faced with the possibility of loss or loss of the payment document, there is the possibility of requesting a duplicate of it. To do this, you can contact the corresponding Provincial Telecommunications Inspection Headquarters, where they will provide you with such a duplicate.
On the other hand, holders of a large number of reserves and who receive, consequently, many settlements, are offered the possibility of issuing such duplicates in XML format, which facilitates the automated processing of them. To do this, they can request it through the form “Other requests of a general nature sent to the Subdirectorate General of Planning and Management of the Radio Spectrum”, accessible here, clearly indicating the request.
Deferment or fractionation of payment and return of undue income
Once the notifications of the liquidations have been received, there is the possibility of requesting a postponement of the payment or a fractionation of the amount.
Access to the form of postponement of payment or fractionation of amount.
On the other hand, there is also the possibility of requesting the return of undue income, in cases where this is the case.
Consequences of Lack of Income
The tax debts not entered in the voluntary period will be required by means of an administrative procedure of constraint, in accordance with the provisions of the General Tax Law.
Non-payment of the amount of the fee may cause the suspension or loss of the right to the occupation of the public radio domain, except when, in the administrative or administrative dispute procedure filed against the liquidation of the fee, the suspension of payment has been agreed.