tax alert

Monthly Stamp Tax Statement

Tax Alert

tax alert

We hereby inform you that the Monthly Stamp Tax Statement has finally come into force. We remember you that the applicability of this declarative obligation, introduced by the 2018 State Law, was subject to successive postponements that ended up leading to its application only from the beginning of this year 2021.

We highlight that taxpayers must include in this monthly declaration all transactions subject to stamp tax, including not only those that result in the effective settlement of this tax but also those that for benefit from exemption do not result in any settlement.

The Monthly Stamp Tax Statement must be submitted until the 20th day of the month following the one to which the tax facts to be declared refer, and the one related to the month of January 2021 must be delivered, together with the payment of the Stamp Tax that is due, until next February 22nd.

It should be noted that the delivery of the stamp tax for periods previous to 2021 should be made through the withholding tax statement.

To clarify any question, do not hesitate to contact us.