Operational Information

Spain: Financial Transaction Tax (FTT) calendar

Market Coverage | Spain

Reference

Service level
LuxCSD | CBL | CEU OneClearstream | CEU Legacy
Last Updated
07.01.2026

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.