Spain · Pillar Two · In force

Spain Pillar Two obligations

Spain imposes 3 separate filing obligations under Pillar Two. The earliest is Modelo 240, due Before the last three months preceding the Modelo 241 deadline — i.e. by the last day of the 12th month after period end. Checked against the authority on 3 October 2026.

Checked 3 October 2026 Primary-sourced 3 separate filing obligations

Three numbered forms, and the designation form falls due three months before the information return.

Spain also has obligations under e-invoicing. See the e-invoicing page →

Access gate — clear this before anything can be filed

Certificado electrónico

Recognised electronic certificate required for all three forms. Representatives and colaboradores sociales may file.

What is in force in Spain

Charge	Local name	In force from
IIR	Impuesto complementario primario	Periods beginning on or after 31 Dec 2023
UTPR	Impuesto complementario secundario	Periods beginning on or after 31 Dec 2024
Domestic	Impuesto complementario nacional	Periods beginning on or after 31 Dec 2023

The 3 separate filing obligations

Modelo 240

Also: Comunicación de la entidad constitutiva declarante

Tells AEAT which constituent entity will file the informative return.

Who files: The constituent entity designated under art. 18.1 of the Reglamento; one communication may cover all Spanish entities
Deadline: Before the last three months preceding the Modelo 241 deadline — i.e. by the last day of the 12th month after period end
Channel: AEAT Sede Electrónica — web form or web service (XML)

Modelo 240 — Agencia Tributaria ↗

Modelo 241

Also: Declaración informativa del Impuesto Complementario · GIR

Spain's GloBE Information Return.

Who files: Constituent entities under art. 47(2) and (3) of Ley 7/2024
Deadline: Last day of the 15th month after period end; 18 months for the transitional first period
Channel: AEAT Sede Electrónica — web service with XML, or web form

Modelo 241 — Agencia Tributaria ↗

Modelo 242

Also: Autoliquidación del Impuesto Complementario

The self-assessment return and payment.

Who files: Spanish constituent entities that are taxpayers, or the sustituto del contribuyente
Deadline: Within 25 calendar days following the 15th month after period end
Channel: AEAT Sede Electrónica; payment by NRC or SEPA direct debit

Modelo 242 — Agencia Tributaria ↗

Penalties

Regime sits in art. 48 Ley 7/2024. Amounts could not be verified from the BOE text and are deliberately not stated here.

What catches groups out in Spain

Modelo 240 is due three months before Modelo 241 — a sequencing trap that catches groups planning to a single date.
A four-calendar-day easement applies to Modelo 241 where technical problems occur inside the regulatory deadline.
The Spanish regime has four charges, not three — an impuesto complementario adicional also exists under art. 30.

Recent changes affecting Spain

2026-07-01 — Modelo 242 instructions apply to all filings from this date, whatever period they cover.
2026-06-30 — Spanish deadline for Modelo 240 and Modelo 241 for periods ending before 31 March 2025.
2026-04-30 — Modelo 240 and Modelo 241 filing opens for periods ending before 31 March 2025.

All dated changes →

Common questions

What must be filed in Spain under Pillar Two?

3 separate obligations: Modelo 240; Modelo 241; Modelo 242.

When is the Modelo 240 due in Spain?

Before the last three months preceding the Modelo 241 deadline — i.e. by the last day of the 12th month after period end. Filed by: The constituent entity designated under art. 18.1 of the Reglamento; one communication may cover all Spanish entities. Channel: AEAT Sede Electrónica — web form or web service (XML).

When is the Modelo 241 due in Spain?

Last day of the 15th month after period end; 18 months for the transitional first period. Filed by: Constituent entities under art. 47(2) and (3) of Ley 7/2024. Channel: AEAT Sede Electrónica — web service with XML, or web form.

What access is needed before filing in Spain?

Certificado electrónico. Recognised electronic certificate required for all three forms. Representatives and colaboradores sociales may file.

What are the penalties in Spain?

Regime sits in art. 48 Ley 7/2024. Amounts could not be verified from the BOE text and are deliberately not stated here.

Where this comes from

Every row on this page was checked against the authority's own published page on 3 October 2026. Verified against AEAT Sede Electrónica and the BOE. Penalty amounts under art. 48 could not be read and are not stated.

Cite this page

Saurabh Satija, “Spain Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-spain, accessed [date].

Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.

Other Pillar Two jurisdictions

United Kingdom · Ireland · Netherlands · Belgium · Germany · Italy · Luxembourg · Canada

All 21 entries in the tracker →

How many of these are actually yours?

This page shows what Spain requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.

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