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Procedure for submitting and depositing self-assessments of the Financial Transactions Tax

Royal Decree 366/2021 was published in the BOE of May 26. This Royal Decree develops the procedure for submitting and depositing self-assessments of the Tax on Financial Transactions.

The Royal Decree also amends other tax regulations such as the VAT Regulation and the General Regulation on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.

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.