The Spanish Financial Transaction Tax (FTT) became effective on 16 January 2021.
In January 2021, the Spanish Tax Authority announced a first deferral of the payment and submission payment to 10 to 20 April 2021.
Further, on 26 March 2021, the Spanish Tax Authorities published an official notice announcing a second deferral of the FTT payment and submission deadline.
In accordance with this announcement, the FTT returns for the period of January to May are to be submitted in the period in which the FTT return of May 2021 must be submitted, that is, 10 to 20 June 2021. Thus, the new deadline for all FTT accrued from January to May is 10 to 20 June 2021.
Since the regulations governing the FTT are still in draft, it is expected that this deferral will be implemented through the final version of said regulations.
Source EY
Latest Posts in "Spain"
- Spain: Key VAT Compliance Deadlines for January and February 2026
- Spain Opens Temporary SII Exit Window After VERI*FACTU Mandate Delay to 2027
- Express Revocation of VAT Special Regime Renunciation Required; Tacit Revocation Not Permitted
- Spain Postpones Verifactu Ordinance to 2027, Grants Exceptional SII Opt-Out Until January 2026
- Spain Opens Special SII Exit Window After VERI*FACTU Deadline Postponement for Voluntary Participants
