Spain: Financial Transaction Tax (FTT) calendar
Reference
Note: All times are in CET.
Deadline for submitting ordinary declarations
Declaration month | Deadline for FTT declaration submission to Clearstream |
December 2025 | 17:00 7 January 2026 |
January 2026 | 17:00 6 February 2026 |
February 2026 | 17:00 6 March 2026 |
March 2026 | 17:00 8 April 2026 |
April 2026 | 17:00 6 May 2026 |
May 2026 | 17:00 8 June 2026 |
June 2026 | 17:00 8 July 2026 |
July 2026 | 17:00 6 August 2026 |
August 2026 | 17:00 8 September 2026 |
September 2026 | 17:00 7 October 2026 |
October 2026 | 17:00 6 November 2026 |
November 2026 | 17:00 8 December 2026 |
December 2026 | Will be confirmed beginning 2027 |
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 |
December 2025 | 00:30 21 January 2026 |
January 2026 | 00:30 23 February2026 |
February 2026 | 00:30 23 March 2026 |
March 2026 | 00:30 21 April 2026 |
April 2026 | 00:30 21 May 2026 |
May 2026 | 00:30 22 June 2026 |
June 2026 | 00:30 21 July 2026 |
July 2026 | 00:30 21 August 2026 |
August 2026 | 00:30 21 September 2026 |
September 2026 | 00:30 21 October 2026 |
October 2026 | 00:30 23 November 2026 |
November 2026 | 00:30 21 December 2026 |
December 2026 | Will be confirmed beginning 2027 |
Clients can submit declaration file(s) from previous declaration periods (prior to M) on any business day of the month.
Furthermore, clients 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.