Spain: Consultation on draft Pillar Two forms
Comments are due by June 24, 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