Spain Pillar Two Filing Guide
April 13, 2026
A guide to Spain’s three-part Pillar Two workflow: model 240 (group/filing notification), model 241 (GIR-DAC9 information return), and model 242 (top-up tax self-assessment).
A guide to Spain’s three-part Pillar Two workflow: model 240 (group/filing notification), model 241 (GIR-DAC9 information return), and model 242 (top-up tax self-assessment).
On March 17, 2026, Spain’s Navarra region published Decree 13/2026, of February 25. 2026 in its Official Gazette. This approves the Global Minimum Tax Regulations for the Navarra Region and applies to tax periods beginning on or after December 31, 2023
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.
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