Spain: Important information on Spanish Financial Transaction Tax (FTT)


Further to Taxflash T21005, Clearstream Banking1 would like to inform customers that in view of the regulatory status of the Financial Transaction Tax (FTT) and in order to give time to the banks for the technical and functional adaptations, the Spanish authorities have confirmed the postponement of the deadline to

June 2021

for the first filling and payment of the tax.

Impact on customers

As a result, tax returns (and correspondent payments) for the period of January to April 2021 will be submitted together with the return corresponding to May 2021 with a due date of 10 June to 20 June 2021.

The submission date to Clearstream Banking will be communicated once the local CSD provides more information.

Further information

For further information, customers may contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or their Relationship Officer.


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 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.