Spain: Financial Transaction Tax (FTT) calendar 2021

14.07.2021

Note: All times are in CET.

Deadline for submitting ordinary declarations

Declaration month

Deadline for FTT declaration submission to Clearstream Banking

January 2021

17:00 8 June 2021

February 2021

17:00 8 June 2021

March 2021

17:00 8 June 2021

April 2021

17:00 8 June 2021

May 2021

17:00 8 June 2021

June 2021

17:00 7 July 2021

July 2021

17:00 6 August 2021

August 2021

17:00 8 September 2021

September 2021

17:00 6 October 2021

October 2021

17:00 8 November 2021

November 2021

17:00 8 December 2021

December 2021

Beginning 2022

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 2021

 00:30 21 June 2021

February 2021

 00:30  21 June 2021

March 2021

 00:30  21 June 2021

April 2021

 00:30   21 June 2021

May 2021

 00:30  21 June 2021

June 2021

 00:30  21 July 2021

July 2021

 00:30  23 August 2021

August 2021

 00:30  21 September 2021

September 2021

 00:30  21 October 2021

October 2021

 00:30  22 November 2021

November 2021

 00:30  21 December 2021

December 2021

 Beginning 2022

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.