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Spain Approves Form and Procedures for Financial Transactions Tax Self-Assessments

|Approved Changes|Spain
Spain

The Spanish Tax Agency has announced the approval of Form (Modelo) 604 for Financial Transactions Tax (FTT) self-assessments. As previously reported, the FTT was introduced through Law No. 5/2020 of 15 October 2020, which entered into force on 16 January 2021. The new form and procedures for presenting FTT self-assessments were approved through Royal Decree 366/2021 and Order HAC/510/2021, w…

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