A Ministerial Order published in Spain on 29 October 2025 approves three tax forms and confirms the filing deadlines for the Pillar Two-related (known as the Complementary Tax in Spain) returns and notifications. A public consultation on the forms was held in June.
The approved forms are:
Eugenio Garcia
BDO in Spain
The approved forms are:
- Form 240: Notification of the constituent entity (CE) that is to file the information return. Form 240 is used by a CE in Spain that is part of a covered MNE or domestic group to notify the Spanish tax authorities of the entity that will be filing the GloBE Information Return (GIR), as well as other data regarding the group. Form 240 must be submitted electronically at least three months before the deadline for filing the GIR, with an exception for fiscal years closing before 31 March 2025, in which case, Form 240 must be filed no earlier than 1 May and no later than 30 June 2026.
- Form 241: Information return for the Complementary Tax. A CE in Spain is required to electronically file a GIR by the last day of the 15th month following the relevant tax period (18th month for the first year) unless the GIR is filed by the UPE, the designated filing entity or a local filing entity.
- Form 242: Self-assessment form for the Complementary Tax. Form 242 is to be used for filing the top-up tax return and must contain information relating to the reporting entity, the group (MNE group or domestic group), the UPE, the relevant tax period, etc. This form must be filed electronically within 25 calendar days following the 15th month after the end of the relevant tax period (18th month for the first year).
- Form 240: Between 1 May and 30 June 2026.
- Form 241: Between 1 May and 30 June 2026.
- Form 242: Between 1 and 25 July 2026. Should the taxpayer want to pay the tax through direct debit, the return must be filed between 1 and 21 July 2026.
Eugenio Garcia
BDO in Spain