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, which were published in the Official Gazette on 26 May 2021 and 28 May 2021, respectively.
The Tax A…