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
Administrative
The informative appendix must have been submitted previously.
Information
Filing deadlines: Notification
Please be informed of the deadlines for filing and depositing 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 on the Tax on Financial Transactions in HTML version (03/05/23)
FAQs (PDF version)
Frequently asked questions on the Tax on Financial Transactions in PDF version (03/05/23)
ATF Log Designs
Logical designs to which the files generated for the electronic filing of the informative annex of form 604 must be adjusted
Registry designs. Rest of forms
We inform you of everything you need to know about Registry 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 capitalisation 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.
- Act 5/2020, of 15 October, on the Tax on Financial Transactions (English version) (138 kB - pdf )
- Royal Decree 366/2021, of 25 May, implementing the procedure for filing and depositing self-assessments of the Tax on Financial Transactions and amending other tax rules (English version) (398 kB - pdf )
- Order HAC/510/2021, of 26 May, approving Form 604 on Financial Transactions Tax. Self-assessment and the form and procedure for filing (English version) (884 kB - pdf ) is determined