The Spanish Tax Agency has issued a notice announcing a deferral of the initial deadlines for the new Financial Transactions Tax (FTT) and Digital Services Tax (DST), which both entered into force on 16 January 2020.

The deadline deferrals are:

  • The deadline for the first quarter of the DST return and paying the tax which would ordinarily be due by 30 April 2021, is deferred to 31 July 2021. Accordingly, the Q1 2021 DST return must be submitted along the Q2 2021 DST return.
  • The deadline for the filing of the financial transaction tax (FTT) return and paying the tax of January and February of 2021, which would ordinarily be due by 20 February 2021 (FTT return of January 2021) and 20 March 2021 (FTT return of February 2021), respectively, are deferred to 10 – 20 April 2021.