The Spanish Financial Transaction Tax (FTT) became effective on 16 January 2021.

In January 2021, the Spanish Tax Authority announced a first deferral of the payment and submission payment to 10 to 20 April 2021.

Further, on 26 March 2021, the Spanish Tax Authorities published an official notice announcing a second deferral of the FTT payment and submission deadline.

In accordance with this announcem…