Spain: Three new Pillar Two forms approved

Forms 240, 241, and 242

Download PDF
Share
november 11, 2025

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline