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Spain: Consultation on draft Pillar Two forms

Comments are due by June 24, 2025.

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June 16, 2025

The government on June 4, 2025, published for consultation a draft order (Spanish) including the forms to be used to comply with the three main obligations under the Pillar Two law (Law 7/2024, implemented by Royal Decree 252/2025):

  • Form 240: Notification of the constituent entity that is to file the top-up tax information return
  • Form 241: GloBE information returns (GIR)
  • Form 242: Top-up tax self-assessment

Comments on the draft forms are due by June 24, 2025.

Read a June 2025 report prepared by the KPMG member firm in Spain

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