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AFME European Tax Forum

The European Tax Forum advocates on European tax matters relevant to the smooth functioning and efficiency of the international wholesale financial markets.

AFME Spanish FTT – Indemnity Protocol
This 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de 15 de octubre, del Impuesto sobre las Transacciones Financieras) (the FTT Law), as this Law may be amended or superseded from time to time, including any related penalty or interest for late or incorrect payment or late or incorrect filing that may be due (the FTT).

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Richard Middleton

Managing Director