European Central Bank 17 December 2024, Opinion of the European Central Bank of 17 December 2024 on a tax on the net interest and commission income of certain financial institutions (CON/2024/41)

EN ECB-PUBLIC OPINION OF THE EUROPEAN CENTRAL BANK of 17 December 2024 on a tax on the net interest and commission income of certain financial institutions (CON/2024/41) Introduction and legal basis On 28 November 2024 the European Central Bank (ECB) received a request from the Banco de España, on behalf of the Spanish Parliament, for an opinion on a draft law establishing a tax on net interest