The General Operator Fee (TGO, hereinafter) is regulated in Annex I.1 of the LGTel); resulting in "Obligated to pay" operators who obtain annual gross operating income exceeding 1 million euros from the supply of networks or the provision of electronic communications services will be required to pay the TGO, whose amount may not exceed 1 per thousand of their gross operating income. 

If your entity is an operator registered in the CNMC Operator Registry, we remind you that, in the event that said entity has obtained annual gross operating income exceeding 1 million euros from the supply of networks or the provision of electronic communications services during the corresponding fiscal year, it will be required to submit to the CNMC, within six months from the accrual date of the fee, its declaration of gross operating income obtained during the corresponding fiscal year. 

The declaration of gross operating income is mandatory for those obligated to pay the TGO as they are considered taxpayers of the fee and is distinct from any other information request made by the CNMC. 

The taxable base of the TGO is the gross operating income obtained by the obligated operator derived from the supply of networks and the provision of electronic communications services included within the scope of the LGTel. Please note that gross income will not include amounts corresponding to services provided by an operator whose amount is collected from users to remunerate the services of operators supplying networks or providing electronic communications services.

In general, the deadline for submitting the declaration of gross operating income ends on June 30 of the year following the accrual of the TGO. However, in the event that your operator authorization was extinguished or canceled before December 31, the deadline for submitting your declaration of gross income would end six months from the day following the notification of the resolution by which the CNMC communicated the extinction or cancellation of your authorization, provided you are obligated to pay the TGO (Annex I.1.6 of the LGTel). 

The CNMC recommends, for better management of the TGO and to avoid subsequent checks, that all operators registered in the Operator Registry during the accrual year submit their income declaration. 

You can submit it at the electronic headquarters

Frequently Asked Questions

If you wish to cancel your registration in the Operator Registry, you must submit a written request  expressly requesting the CNMC to cancel it. Until this is agreed upon, the obligation to submit the corresponding declaration persists, including the one for the fiscal year in which the cancellation occurs, in case you are obligated to pay the fee.

If the income declaration is not submitted on time, a formal notification will be issued to the taxpayer, requiring them to submit the declaration within ten business days. If they fail to do so, the CNMC will issue a provisional settlement on the gross operating income determined under the indirect estimation regime, in accordance with the provisions of Article 53 of the General Tax Law, including the amount of the penalty and applicable late payment interest.

The Numbering Fee (TNT, hereinafter) is regulated in Annex I.2 of the LGTel, constituting its taxable event the granting of rights to use numbers. The taxpayers of the fee will be the natural or legal persons benefiting from the rights of use.

The fee will accrue on January 1 of each year, except for the initial period, which will accrue on the date the rights of use are granted.

The amount of the TNT will be the result of multiplying the number of numbers whose rights of use have been granted by the value of each of them, which may vary depending on the corresponding services and plans.

In general, the value of each number in the National Numbering Plan for the determination of the numbering fee, including for these purposes the numbers used exclusively for the provision of messaging services over telephone networks, will be 0.041 euros. This value will be subject to the coefficients specified in the table included in Annex I.2 of the LGTel, for the ranges and services indicated therein. 

For the purposes of calculating the TNT, it will be understood that all numbers in the National Numbering Plan, and those used exclusively for the provision of messaging services over public telephone networks, consist of nine digits. When rights of use are granted for a number with fewer digits, it will be considered that rights of use are being granted for all nine-digit numbers that can be formed by maintaining the granted number as the initial part. When rights of use are granted for numbers of greater length, it will be considered that they are being granted for all nine-digit numbers that can be formed with the first nine digits of those numbers.

We recommend verifying the tables included in Annex I.2 of the LGTel to check the other TNTs established by type of numbering. Additionally, we note that the value of the TNT will be set annually in the General State Budget Law.

The refund of the proportional amount of the TNT will proceed when the cancellation of the numbering resource allocation occurs at the request of the interested party during the corresponding annual period. To do so, a refund request must be submitted through the CNMC's Electronic Headquarters. 

Electronic Headquarters: telecommunications

To process your request, you must attach to your refund application, in addition to the liquidation model (T7), the following documentation: 

-    Proof of payment of the TNT.
-    CNMC resolution for the cancellation of numbering assignments. 
-    Bank ownership certificate with an account number in the name of the interested party, which must include sufficient electronic validation to verify the validity of the signatures contained in the document (PDF).

In the event that the refund beneficiary does not have a bank account for payment due to being liquidated, dissolved, or similar situations that prevent the materialization of the payment, the succession in the right to collect must be accredited. 
 

According to Annex I.4 of the LGTel, the necessary management for granting certain concessions and authorizations, registry inscriptions, issuance of certifications, mandatory inspection actions, issuance of technical reports, and conducting exams will entitle the collection of compensatory fees for the cost of the required procedures and actions.

Liable parties for the fee will include, among other cases, the natural or legal person requesting the corresponding registry certification. 

The amount of the fee will be established and updated in the General State Budget Law, currently amounting to 43.80 euros.

The fee will be accrued at the time of the corresponding request, and the form for payment of the fee for issuing a registry certificate (model T8) can be downloaded from the CNMC website.

If for any reason you believe that a refund of the amount paid is appropriate, whether due to an overpayment or because it was made in duplicate, you must submit a refund request at the CNMC Headquarters. 

Electronic Headquarters: telecommunications

This request must be accompanied by, in addition to the self-assessment form (T8), the following documents:

-    Proof(s) of payment.
-    Bank ownership certificate with an account number in the name of the interested party, which must include sufficient electronic validation to verify the validity of the signatures contained in the document (PDF).

In the event that the refund beneficiary does not have a bank account for payment due to being liquidated, dissolved, or similar situations that prevent the materialization of the payment, the succession in the right to collect must be accredited.