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
Formalities
The informative appendix must have been submitted previously.
Information
Filing deadlines:Notification
We let you know about the tax filing and payment deadlines.
List of Spanish companies with a market capitalisation of over 1 billion euros
We let you know about the companies whose shares are subject to tax.
Frequently Asked Questions (HTML version)
Frequently Asked Questions on the Financial Transaction Tax in HTML version (17/10/22)
Frequently Asked Questions (PDF version)
Frequently Asked Questions on the Financial Transaction Tax in PDF version (17/10/22)
ATF registration designs
Logical designs to be matched by files generated for the electronic filing of the informative appendix to form 604
Registry designs.Other forms
We tell you everything you need to know about Registration Designs.Other models.
Information
- Filing and payment
Notice on the deadlines for filing and payment of the Tax on Financial Transactions
- List of Spanish companies with market capitalisation of over 1 billion euros
We inform you of the companies whose shares are subject to this tax
- FAQs
FAQs regarding the Tax on Financial Transactions
- 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 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 15 October on the Financial Transaction Tax (English version)(138 KB - pdf)
- Royal Decree 366/2021 of 25 May, which develops the procedure for filing and payment of self-assessments of the Financial Transaction Tax and amends other tax regulations (English version)(398 KB - pdf)
- Order HAC/510/2021 of 26 May approving Form 604 "Tax on Financial Transactions.Self-assessment and determining the form and procedure for its submission (English version)(884 KB - pdf)