Spain: Three new Pillar Two forms approved
Forms 240, 241, and 242
Ministry of Finance Order HAC/1198/2025 (dated October 21, 2025, and effective October 30, 2025) approves three new forms under the Pillar Two rules:
- Form 240: Notification of the constituent entity filing the top-up tax information return
- Form 241: Top-up tax information return
- Form 242: Top-up tax self-assessment
The forms set out both the general filing periods and the specific filing periods for the first year in which the tax applies (transitional tax period) and introduce the possibility of filing a simplified information return when certain conditions are met.
Read a November 2025 report prepared by the KPMG member firm in Spain