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V2563-21 21 October 2021 · SG de Tributación de las Operaciones Financieras Criterion in force
OTRO · impuesto sobre las transacciones financieras

Form 604 must be submitted by the taxable person, unless through a central securities depository

The inquirer asks whether they must submit Form 604 for the settlement of the Financial Transaction Tax (FTT) after purchasing shares through a Dutch broker. The Directorate General for Taxes (DGT) responds that the broker, as an investment services firm receiving the order, acts as a substitute taxable person for the taxpayer.

The question raised

Question posed: Whether the inquirer is obliged to submit the 604 self-assessment form.

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