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 |
December 2024 | 17:00 8 January 2025 |
January 2025 | 17:00 6 February 2025 |
February 2025 | 17:00 6 March 2025 |
March 2025 | 17:00 8 April 2025 |
April 2025 | 17:00 7 May 2025 |
May 2025 | 17:00 5 June 2024 |
June 2025 | 17:00 8 July 2025 |
July 2025 | 17:00 6 August 2025 |
August 2025 | 17:00 8 September 2025 |
September 2025 | 17:00 8 October 2025 |
October 2025 | 17:00 6 November 2025 |
November 2025 | 17:00 8 December 2025 |
December 2025 | Beginning 2026 |
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 |
December 204 | 00:30 21 January 2025 |
January 2025 | 00:30 21 February 2025 |
February 2025 | 00:30 21 March 2025 |
March 2025 | 00:30 21 April 2025 |
April 2025 | 00:30 21 May 2025 |
May 2025 | 00:30 231 June 2025 |
June 2025 | 00:30 21 July 2025 |
July 2025 | 00:30 21 August 2025 |
August 2025 | 00:30 22 September 2025 |
September 2025 | 00:30 21 October 2025 |
October 2025 | 00:30 21 November 2025 |
November 2025 | 00:30 22 December 2024 |
December 2025 | Beginning 2026 |
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.