Spain: Financial Transaction Tax (FTT) calendar
Note: All times are in CET.
Deadline for submitting ordinary declarations
Declaration month | Deadline for FTT declaration submission to Clearstream Banking1 |
January 2022 | 17:00 8 February 2022 |
February 2022 | 17:00 8 March 2022 |
March 2022 | 17:00 6 April 2022 |
April 2022 | 17:00 6 May 2022 |
May 2022 | 17:00 8 June 2022 |
June 2022 | 17:00 6 July 2022 |
July 2022 | 17:00 8 August 2022 |
August 2022 | 17:00 7 September 2022 |
September 2022 | 17:00 6 October 2022 |
October 2022 | 17:00 8 November 2022 |
November 2022 | 17:00 7 December 2022 |
December 2022 | Beginning 2023 |
Deadline for submitting late declarations
The following starting dates only apply to declaration file(s) belonging to the current declaration period (M), that were not submitted within the voluntary filing period, between the 10th and the 20th calendar days of month M+1.
Declaration month | Starting Date for FTT declaration submission to Clearstream Banking |
January 2022 | 00:30 21 February 2022 |
February 2022 | 00:30 21 March 2022 |
March 2022 | 00:30 21 April 2022 |
April 2022 | 00:30 23 May 2022 |
May 2022 | 00:30 21 June 2022 |
June 2022 | 00:30 21 July 2022 |
July 2022 | 00:30 22 August 2022 |
August 2022 | 00:30 21 September 2022 |
September 2022 | 00:30 21 October 2022 |
October 2022 | 00:30 21 November 2022 |
November 2022 | 00:30 21 December 2022 |
December 2022 | Beginning 2023 |
Customers can submit declaration file(s) from previous declaration periods (prior to M) on any business day of the month.
Furthermore, customers are invited to provision their cash account, for debit, with the declared amount when sending their ordinary and late declaration file(s) to Clearstream Banking.