AFME Spanish FTT - Indemnity Protocol
The Protocol is published by the Association for Financial Markets in Europe (AFME). Its purpose is to allow parties to adhere to a set of standard provisions in circumstances where transactions are subject to the Spanish financial transactions tax under Spanish Law 5/2020, dated 15 October 2020 (Ley 5/2020, de 15 de octubre, del impuesto sobre las Transacciones Financieras) (the FTT Law), as this Law may be amended or superseded from time to time, including any related penalty or interest for late or incorrect payment or late or incorrect filing that may be due (the FTT).
AFME Spanish FTT - Exemption letter
This letter is published by the Association for Financial Markets in Europe (AFME). Its purpose is to provide a standard form for entities claiming exemption from the Spanish financial transactions tax (‘FTT’) under Article 3.1m of Spanish Law 5/2020, dated 15 October 2020 (Ley 5/2020, de 15 de Octubre, del Impuesto sobre las Transacciones Financieras), as amended or superseded from time to time.
AFME Italian FTT - Exemption letter
This letter is published by the Association for Financial Markets in Europe (AFME). Its purpose is to provide a standard form for entities claiming exemption from the Italian financial transactions tax (‘FTT’) under Article 19, par. 3, of the Treasury Decree 21 February 2013, as amended or superseded from time to time.