The Spanish Tax Agency has published the list of companies with a market capitalization value exceeding EUR 1 billion as on 1 December 2021. The list is in relation to the conditions for the financial transactions tax (FTT), which entered into force on 16 January 2021. The FTT is levied at a rate of 0.2% on the consideration for the acquisition of qualifying shares issued by Spanish companies, regardless of the residence of the agents involved, where:
- The shares are listed on a regulated Sp…