Ministry of Finance issued three new tax forms under Order HAC/1198/2025 to implement the Complementary Tax and set filing rules for the 15% global minimum tax.

RF Report

Spain’s Ministry of Finance has issued Order HAC/1198/2025 of 21 October 2025, published in the Boletín Oficial del Estado on 29 October 2025. The order introduces three new tax forms as part of Spain’s implementation of the Complementary Tax, established under the EU Minimum Tax Directive (Directive (EU) 2022/2523) and Spain’s Law 7/2024.

The new forms are:

  • Modelo 240 – Communication by the entity responsible for submitting the informative declaration of the Complementary Tax. This form must be filed electronically at least three months before the deadline for the informative declaration.
  • Modelo 241 – Informative declaration of the Complementary Tax. This must be submitted electronically by the last day of the 15th month following the end of the tax period.
  • Modelo 242 – Self-assessment and payment of the Complementary Tax. This form must be filed electronically within 25 calendar days after the end of the 15th month following the end of the tax period.

The forms establish Spain’s administrative framework for the 15% global minimum tax, which applies to large multinational and domestic groups with consolidated revenue of at least EUR 750 million. The order also specifies filing procedures, deadlines, and electronic submission requirements.

Key Transitional Deadlines

The Order addresses filing requirements for the initial transition period:

  • Early period exception: Any Model 241 referring to tax periods that end before  31 March 2025, must be presented within the two months prior to 30 June 2026.
  • Corresponding Model 240: For the periods ending before 31 March 2025, the Model 240 must also be presented within the same deadline: two months prior to 30 June 2026.
  • Transition Period Model 242: The self-assessment (Model 242) corresponding to the transition period must be filed in the 25 calendar days following the eighteenth month posterior to the conclusion of that period.
  • Earliest self-assessment date: Regardless of the tax period, no Model 242 may be presented before 30 June 2026. The 25-day calculation period will begin on that date.
  • Transition period domiciliation: Taxpayers whose transition period ends on 31 December may use bank domiciliation for payment between 1 July and 20 July, 2026, for the Model 242 that must be presented by the special transition deadline.

Earlier, the Council of Ministers, on 4 June, 2024, passed the draft bill for implementing the Pillar 2 global minimum tax under Council Directive (EU) 2022/2523 of 14 December 2022.