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 2024 | 17:00 7 February 2024 |
February 2024 | 17:00 6 March 2024 |
March 2024 | 17:00 5 April 2024 |
April 2024 | 17:00 8 May 2024 |
May 2024 | 17:00 3 June 2024 |
June 2024 | 17:00 8 July 2024 |
July 2024 | 17:00 7 August 2024 |
August 2024 | 17:00 6 September 2024 |
September 2024 | 17:00 8 October 2024 |
October 2024 | 17:00 6 November 2024 |
November 2024 | 17:00 6 December 2024 |
December 2024 | Beginning 2025 |
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 2024 | 00:30 21 February 2024 |
February 2024 | 00:30 21 March 2024 |
March 2024 | 00:30 21 April 2024 |
April 2024 | 00:30 22 May 2024 |
May 2024 | 00:30 21 June 2024 |
June 2024 | 00:30 22 July 2024 |
July 2024 | 00:30 22 August 2024 |
August 2024 | 00:30 23 September 2024 |
September 2024 | 00:30 21 October 2024 |
October 2024 | 00:30 21 November 2024 |
November 2024 | 00:30 23 December 2024 |
December 2024 | Beginning 2025 |
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.