Spain: Reactivation of tax voucher issuance and standard refund services for 2023 payments
Clearstream Banking1 informs clients that effective
immediately
tax voucher issuance and standard refund has been reactivated in the Spanish market for the payments of 2023 that were suspended in January 2024 following announcement C24010.
Impact on clients
Clients can start to request tax vouchers and submit standard refund requests for payments of 2023.
For full standard refund details per type of instrument and type of beneficial owner, clients are asked to refer to the Market Taxation Guide – Spain under the relevant section for Clearstream Banking Luxembourg or Clearstream Banking Frankfurt.
Further information
For further information, please contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG, registered office at Mergenthalerallee 61, 65760 Eschborn, Germany, and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.