Fee for telephone numbering
1. The taxable fact of the tax is the granting of rights of use of numbers, addresses or names.
The passive subjects of the tax will be the natural or legal persons who benefit from rights of use.
The fee will accrue on January 1 of each year, except for the initial period, which will accrue on the date on which the rights of use are granted.
The procedure for its exaction will be established by royal decree. The amount of this levy will be the result of multiplying the number of numbers, addresses or names whose rights of use have been granted by the value of each of them, which may be different depending on the corresponding services and plans.
In general, the value of each number of the National Plan of Telephone Numbering for the setting of the rate by numbering, addressing and denomination, including for this purpose the numbers used exclusively for the provision of message services on telephone networks, will be 0.04 euros. The coefficients specified in the following table will be applied to this value for the ranges and services indicated:
| Coefficient | Services | Range (NXYA) | Length (figures) |
|---|---|---|---|
| 0 | Services of social interest | 0XY, 112, 10YA | 3 and 4 |
| 0 | Harmonised European services of social value | 116 A (A = 0 and 1) | 6 |
| 0 | Internal use in the scope of each operator | 12YA (YA= 00 - 19) 22YA | Indefinite |
| 2 | Messages about telephone networks | 2XYA (X ≈ 2) 3XYA 79YA 99YA | 5 and 6 |
| 3 | Short numbering and prefixes | 1XYA (X1) 50YA | 4, 5 and 6 |
| 1 | Geographical and Vocal Nomadic Geographical Numbering | 9XYA (X0) 8XYA (X0) | 9 |
| 1 | Mobile numbering | 6XYA 7XYA (X=1, 2, 3, 4) | 9 |
| 1 | Nomadic vocal numbering | 5XYA (X=1) | 9 |
| 1 | Internet access numbering | 908A 909A | 9 |
| 10 | Special rates | 80YA (Y=0, 3, 6, 7) 90YA (Y=0, 1, 2, 5, 7) | 9 |
| 10 | Personal numbering | 70YA | 9 |
| 30 | Telephone enquiry about subscriber numbers | 118 A (A= 1 - 9) | 5 |
| 2 | Machine-to-machine communications | 590 A | 13 |
Note: In the column for rank identification, the NXYA numbers represent the first 4 numbers of the dialed number. The figures X, Y, A can take all values between 0 and 9, except in the cases indicated otherwise. The script indicates that the referenced figures can take any value between those shown on either side of it (these included).
The National Telephone Numbering Plan and its development provisions may introduce coefficients to be applied for numbering resources that are attributed after the entry into force of Law 11/2022, of June 28, General of Telecommunications, provided that they do not exceed the value of 30, except in cases where rights of use of 9-digit numbers are granted to end users, in which case the maximum value resulting from the rate may not exceed 100 euros.
For the purposes of calculating this fee, all numbers in the National Telephone Numbering Plan, and those used exclusively for the provision of message services over public telephone networks, shall be deemed to consist of nine digits. Where rights of use are granted for a number with fewer digits, rights of use shall be deemed to be granted for all nine-digit numbers that may be formed by keeping as an initial part thereof the number whose rights of use are granted. Where rights to use longer numbers are granted, they shall be deemed to be granted for all nine-digit numbers that may be formed with the first nine digits of those numbers.
Likewise, the following rates are established by numbering, address and denomination:
| Type of number | Standard of Reference | Value of each code (euros) |
|---|---|---|
| International Signalling Point Code (CPSI) | ITU-T Recommendation Q.708 | 1,000 |
| National Signaling Point Code (CPSN) | ITU-T Recommendation Q.704 | 10 |
| Data network indicator (CIRD) | ITU-T Recommendation X.121 | 1,000 |
| Tetra Mobile Network Indicative (IRM) | ITU-T Recommendation E.218 | 1,000 |
| Portability Operator Code (NRN) | Technical specifications of portability | 1,000 |
| Mobile Network Indicative (IRM) | ITU-T Recommendation E.212 | 1,000 |
The value of the rate by numbering, address and denomination will be fixed annually in the Law of General Budgets of the State.
2. Notwithstanding the provisions of the previous section, in the determination of the amount to be satisfied by this fee, the market value of the use of the numbers and names whose rights of use are granted and the profitability that the beneficiary person or entity may obtain from them may be taken into account, in accordance with the provisions of article 30 of the General Telecommunications Law.
In this case, in exceptional cases where this is provided for in the national plans or their implementing provisions and in the terms laid down therein, the annual amount of the fee may be replaced by the amount resulting from a tendering procedure in which an initial reference value and the duration of the grant of the right of use shall be fixed. If the tender award value is higher than that reference value, that value shall constitute the amount of the fee.
3. The proportionately corresponding amount of the numbering fee will be refunded, when the allocation of numbering resources is cancelled at the request of the interested party, during the corresponding annual period. To this end, the procedure established by royal decree will be followed.
The amount of the income obtained by this tax will be paid into the Public Treasury and will be used to finance the expenses supported by the General Administration of the State in the management, control and execution of the legal regime established in the General Law of Telecommunications.