On October 29, 2025, Order HAC/1198/2025, of October 21 was published in the Official Gazette. This approves the final versions of three specific Pillar 2 forms – Form 240 (registration), Form 241 (the GIR) and Form 242 (the top-up tax return).

Law 3/2025, of 29 April, was published in the Spanish Official State Gazette on April 30, 2025. This amends the Economic Agreement with the Basque Country and includes a new Article 20bis for the application of the Pillar 2 Global Minimum Tax.

On April 2, 2025, Spain issued Regulations for the application of the Global Minimum Tax Law. This includes a number of aspects of the OECD Administrative Guidance.

On December 21, 2024, Spain published Law 7/2024 in its Official Gazette to transpose the EU Minimum Tax Directive into domestic law.

On June 14, 2024, the Official Gazette of the Spanish Parliament published the draft law to implement the EU Minimum Tax Directive. The draft law includes minor changes from the version published in December 2023.

On June 4, 2024, the Spanish Council of Ministers approved the second Draft Law to transpose the EU Global Minimum Tax Directive into domestic law. It will now be sent to the Spanish Parliament. 

On March 6, 2023, Spain’s Ministry of Finance and Public Function opened a public consultation on the transposition into Spanish law of the European Directive on the Global Minimum Tax