Spain Publishes Final Global Minimum Tax Forms

Spain published Order HAC/1198/2025 of 21 October 2025 in the Official Gazette on 29 October 2025, which approves certain forms (modelos) needed as part of the country's implementation of the Pillar 2 global minimum tax, referred to as Complementary Tax (Impuesto Complementario). The forms include:

• Form (Modelo) 240 - Communication of the constituent entity declaring the informative declaration (return) of the Complementary Tax, which must be submitted electronically 3 months prior to the d…