Tax on Financial Transactions
It is an indirect tax on onerous acquisitions of shares in Spanish companies with a market capitalisation of more than 1 billion euros, in the form and under the conditions established by law
Procedures
The informative appendix must have been submitted previously.
Information
Filing deadlines: Notification
We inform you of the deadlines for filing and paying this tax
List of Spanish companies with a market capitalisation of over 1 billion euros
We inform you of the companies whose shares are subject to this tax.
Frequently Asked Questions (HTML version)
Frequently asked questions about the Financial Transaction Tax in HTML version (12/19/23)
Frequently Asked Questions (PDF version)
Frequently asked questions about the Financial Transaction Tax in PDF version (12/19/23)
ATF Registration Designs
Logical designs to which the files generated for the electronic submission of the informative annex of model 604 must conform
Registry designs. Rest of forms
We inform you of everything you need to know about Registration Designs. Other models.
Information
- Filing and payment
Notice on the deadlines for filing and payment of the Financial Transactions Taxes
- List of Spanish companies with market capitalization of over 1 billion euros
We inform you of the companies whose shares are subject to this tax
- FAQs
FAQs regarding the Financial Transactions Taxes
- Logical designs ATF
DR ATF (English version)
- Ley 5/2020, de 15 de octubre,
del Impuesto sobre las Transacciones Financieras.
- Real Decreto 366/2021, de 25 de mayo,
por el que se desarrolla el procedimiento de presentación e ingreso de las autoliquidaciones del Impuesto sobre las Transacciones Financieras y se modifican otras normas tributarias.
- Orden HFP/999/2023, de 28 de agosto,
por la que se modifica la Orden HFP/308/2023, de 28 de marzo, por la que se modifica la Orden HAC/510/2021, de 26 de mayo, por la que se aprueba el modelo 604 "Impuesto sobre las Transacciones Financieras. Autoliquidación" y se determinan la forma y procedimiento para su presentación.
- Orden HFP/308/2023, de 28 de marzo,
por la que se modifica la Orden HAC/510/2021, de 26 de mayo, por la que se aprueba el modelo 604 "Impuesto sobre las Transacciones Financieras. Autoliquidación" y se determinan la forma y procedimiento para su presentación.
- Orden HAC/510/2021, de 26 de mayo,
por la que se aprueba el modelo 604 "Impuesto sobre las Transacciones Financieras. Autoliquidación" y se determinan la forma y procedimiento para su presentación.
- Law 5/2020, of October 15, on the Tax on Financial Transactions (English version) (138 KB - pdf )
- Royal Decree 366/2021, of May 25, which develops the procedure for filing and paying self-assessments of the Tax on Financial Transactions and modifies other tax regulations (English version) (398 KB - pdf )
- Order HAC/510/2021, of May 26, approving form 604 Tax on Financial Transactions. Self-assessment and the form and procedure for its presentation are determined (English version) (884 KB - pdf )