The present document has for aim analyze the impact of the introduction of taxes in the industry of mobile telephony. A common tax in this sector is the canon received to finance the activities of taxation and supervision of the use of the radio spectrum. With such an end, the competition model between mobile networks proposed by Laffont, Rey and Tirole (1998), was modified introducing three different tax structures: a tax I specify in every minute of mobile telephony (Tax Type I), a tax depending on the participation of market of each one of the networks (tax type II) and a tax lump-sum (Tax Type III). Since results of the model, obtains that the signatures manage to move the consumers the whole of the tax (diminishing the consumer surplus) when the tax structure is a type I and type II. On the contrary, when the tax is of type III, the prices and the quantities of balance, as well as the surplus of the consumer, they have been keeping constant.