Procedure for filing and paying self-assessments for the Tax on Financial Transactions
Royal Decree 366/2021 was published in the BOE of May 26. This Royal Decree establishes the procedure for filing and paying self-assessments for 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.