{"id":26776,"date":"2026-03-24T14:52:20","date_gmt":"2026-03-24T13:52:20","guid":{"rendered":"https:\/\/www.uhy-fay.com\/?p=26776"},"modified":"2026-03-24T15:37:59","modified_gmt":"2026-03-24T14:37:59","slug":"new-tax-obligations-in-spain-for-multinational-groups-forms-240-241-and-242","status":"publish","type":"post","link":"https:\/\/www.uhy-fay.com\/en\/blog\/new-tax-obligations-in-spain-for-multinational-groups-forms-240-241-and-242\/","title":{"rendered":"New tax obligations in Spain for multinational groups (Forms 240, 241 and 242)"},"content":{"rendered":"

Law 7\/2024<\/a>, of 20 December<\/strong>, establishes a Complementary Tax to ensure a global minimum level of taxation, transposing Directive (EU) 2022\/2523 into Spanish law, in line with the OECD\u2019s \u201cPillar 2\u201d rules.<\/p>\n

The main objective is to ensure that large corporate groups are subject to a minimum effective tax rate of 15% in each of the jurisdictions in which they operate, thereby preventing the shifting of profits to low or no tax jurisdictions.<\/p>\n

This regulation applies to multinational groups and large domestic groups<\/strong> whose consolidated<\/strong> net turnover is equal to or exceeds \u20ac750 million<\/strong> in at least two of the four preceding fiscal years, as defined in article 6 of Law 7\/2024.<\/p>\n

The \u201cComplementary Tax\u201d operates as an additional tax that is levied when the group\u2019s effective tax rate in a given jurisdiction falls below 15%.<\/p>\n

In order to implement this new tax, the legislation has introduced a set of formal reporting and self-assessment obligations that require immediate attention from affected companies.<\/p>\n

The two most urgent obligations that groups should have on their radar are:<\/p>\n

    \n
  1. Form 240: Notification of the reporting entity<\/strong>.<\/li>\n
  2. Form 241: Informative return on the Complementary Tax<\/strong>.<\/li>\n
  3. Form 242: Self-assessment of the Complementary Tax<\/strong>.<\/li>\n<\/ol>\n

    Form 240: Notification of the reporting constituent entity<\/strong><\/h4>\n

    This is a mandatory notification to inform the Spanish Tax Authorities of which entity within the group (the ultimate parent entity, a designated entity, etc.) will be responsible for filing the global informational return for the Complementary Tax (Form 241).<\/p>\n

      \n
    • Who is required to file? All constituent entities of a group located in Spain<\/strong>. However, a single notification may be submitted including the information of all group entities within Spanish territory.<\/li>\n
    • Filing deadline<\/strong>: For tax periods ending before 31 March 2025, Form 240 must be filed within the two months prior to 30 June 2026. This establishes a filing window during May and June 2026.<\/strong><\/li>\n<\/ul>\n

      Form 241: Informative return on the Complementary Tax<\/strong><\/h4>\n

      \u00a0<\/strong>This is the main and most complex informative return, internationally known as the GloBE Information Return (GIR)<\/em>. It contains all information regarding the group\u2019s structure and the data required to calculate the effective tax rate and the Complementary Tax attributable to each jurisdiction.<\/p>\n

        \n
      • Who is required to file?<\/strong> In practice, it will be filed on a centralized basis by the ultimate parent entity<\/strong> or a designated reporting entity<\/strong> on behalf of the entire group. The identity of this entity is communicated through Form 240. This form must only be filed in Spain where the group has designated a Spanish entity as the reporting entity.<\/li>\n
      • Filing deadline:<\/strong> The general deadline is 15 months after the end of the tax period. However, for tax periods ending before 31 March 2025, the filing deadline will be within the two months prior to 30 June 2026<\/strong>, coinciding with the deadline for Form 240.<\/li>\n<\/ul>\n

        Form 242: Self-assessment of the Complementary Tax<\/strong><\/h4>\n

        This is the self-assessment return that entities must file to determine and pay the tax liability corresponding to the Complementary Tax in Spain.<\/p>\n

          \n
        • Who is required to file?<\/strong> All constituent entities located in Spain that qualify as taxpayers of the tax. Where there are several constituent entities located in Spain, a substitute entity for the reporting entity will be designated. In addition to filing its own self-assessment as a taxpayer, this substitute entity must file as many self-assessments as there are taxpayers it represents<\/strong>, so that a separate tax liability is determined and paid for each substituted taxpayer.The self-assessment return(s) must be filed regardless of whether the resulting tax liability is positive or nil, in no case may the result be negative; therefore, the filed returns cannot give rise to any refund.<\/li>\n
        • Filing deadline:<\/strong> The general deadline is 25 calendar days following the fifteenth month after the end of the tax period. However, for the first transitional period, the filing must be made within the 25 calendar days following the eighteenth month after the end of the tax period, with this period starting to be counted from 30 June 2026. In other words, between 1 and 25 July 2026.<\/strong><\/li>\n<\/ul>\n

          Recommendations and next steps for Spanish constituent entities of multinational groups<\/strong><\/h4>\n

          Given that the group\u2019s parent entity will presumably be responsible for filing the global informational return (GIR \/ Form 241), the role of the Spanish subsidiary will focus on coordination, the provision of information, and compliance with local obligations. Accordingly, we recommend initiating the following actions:<\/p>\n

            \n
          1. Formally confirm which entity within the group will file the global informational return (GIR) and in which jurisdiction.<\/li>\n
          2. Preparation of Form 240: Identify all constituent entities of the group in Spain, designate one of them to submit a single notification on behalf of all, and gather the identification details of the reporting entity designated by the parent company (Tax ID number, corporate name, country of residence) to complete the form.<\/li>\n
          3. Assessment of the potential obligation to file Form 242: Evaluate whether the Spanish entity or entities could be considered \u201ctaxpayers\u201d for the purposes of the domestic Complementary Tax (QDMTT), or whether, based on the group\u2019s structure, the Undertaxed Profits Rule (UTPR) may apply. If it is concluded that a payment obligation will arise in Spain, it is crucial to begin collecting the necessary data for the calculation and preparation of Form 242.<\/li>\n<\/ol>\n

            The complexity of this new regulation, together with the proximity of the relevant deadlines, makes it essential to act promptly. At UHY Fay & Co<\/strong>, our team of international tax experts is at your disposal to assist you in navigating this new framework. We can support you in assessing the specific impact of these rules on your group, designing an efficient compliance strategy, and assisting with the preparation and filing of Forms 240 and 242.<\/p>\n

            \n

            \"\"<\/p>\n

            Inmaculada Domecq – Partner & Head of Tax \/ Manuel Reina – Tax Director \/ Enrique Santos – Tax Director
            \nidp@uhy-fay.com \/ mri@uhy-fay.com \/ esf@uhy-fay.com<\/p>\n","protected":false},"excerpt":{"rendered":"

            Law 7\/2024, of 20 December, establishes a Complementary Tax to ensure a global minimum level of taxation, transposing Directive (EU) 2022\/2523 into Spanish law, in line with the OECD\u2019s \u201cPillar 2\u201d rules. The main objective is to ensure that large corporate groups are subject to a minimum effective tax rate of 15% in each of…<\/p>\n","protected":false},"author":5,"featured_media":26773,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-26776","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-news"],"yoast_head":"\nNew tax obligations in Spain for multinational groups | UHY Fay & Co<\/title>\n<meta name=\"description\" content=\"Law 7\/2024, of 20 December, establishes a Complementary Tax to ensure a global minimum level of taxation, transposing Directive (EU) 2022\/2523 into Spanish law, in line with the OECD\u2019s \u201cPillar 2\u201d rules.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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