Tax Form 604.Tax on Financial Transactions.Self-assessment
Formalities
The informative appendix must have been submitted previously.
Information
Spanish Version
- 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 (01/07/22)
- Frequently Asked Questions (PDF version)
Frequently Asked Questions on the Financial Transaction Tax in PDF version (01/07/22)
- 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
Information
English version
- 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)