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Model 240. Communication from the constituent entity declaring the informative declaration of the Complementary Tax

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Instructions

General issues

The 240 model, "Communication of the constituent entity declaring the informative declaration of the Complementary Tax" is intended to communicate to the State Tax Administration Agency the constituent entity that will act as the declarant of the informative declaration of the Complementary Tax in order to guarantee a minimum global level of taxation in multinational groups and large national groups.

These instructions are applicable for the first time to communications submitted from April 30, 2026 onwards, corresponding to information returns related to tax periods ending before March 31, 2025.

References to the Complementary Tax Law contained in these instructions are understood to refer to Law 7/2024, of December 20, which establishes a Complementary Tax to guarantee a minimum global level of taxation for multinational groups and large national groups, a Tax on the margin of interest and commissions of certain financial entities and a Tax on liquids for electronic cigarettes and other tobacco-related products, and modifies other tax regulations.

Required to submit form 240

All constituent entities based in Spanish territory that are part of a large multinational or national group will be required to submit form 240.

However, this obligation will be considered fulfilled by submitting a single communication that includes information relating to all constituent entities established in Spanish territory that are part of a large multinational or national group required to submit the information return.

Deadlines for submitting form 240

In general, form 240 must be submitted within the last 3 months prior to the deadline for submitting the information return for the Complementary Tax, form 241: That is, before the last day of the twelfth month following the last day of the tax period.

For example, for a tax period X coinciding with the calendar year, the deadline for submitting form 240 ends on December 30 of year X+1, while the deadline for the information return ends on March 31 of year X+2.

In the case of large national or multinational groups that enter for the first time the scope of a supplementary tax in accordance with an admissible income inclusion rule or an admissible insufficiently taxed profit rule, the deadline is extended, and must be submitted before the last day of the fifteenth month following the last day of the tax period.

However, communications relating to tax periods ending before March 31, 2025, must in any case be submitted within the two months prior to June 30, 2026, therefore, to be submitted from April 30, 2026.

Forms of presentation of model 240

The submission of form 240 will be mandatory electronically using recognized electronic certificates issued for the identification and authentication of the taxpayer.

Form 240 can be submitted by:

  1. Taxpayers.

  2. The voluntary representatives of the obligated parties with powers or faculties (agents) to electronically submit declarations and self-assessments on their behalf to the Tax Agency or to represent them before it.

    For these purposes, it is reported that in addition to the general power of attorney, there is a specific power of attorney procedure for the presentation of this model.

  3. Social collaborators in the application of taxes.

 Completion of form 240

  1. ENTITY SUBMITTING THE COMMUNICATION

    Identification details

    In this section you must enter the NIF of the declarant, and his/her name or company name.

    A box is provided that must be checked if the communication includes all constituent entities based in Spanish territory that are part of a large multinational or national group.

    Person to relate to

    Last name and first name: The name and surname of the contact person must be indicated in this box.

    Telephone: A contact telephone number must be indicated in this box.

  2. CONSTITUENT ENTITIES COVERED BY THE COMMUNICATION

    The tax identification number (NIF) of all constituent entities based in Spanish territory included in the communication will be recorded, as well as the full company name or designation.

  3. IDENTIFICATION OF THE ULTIMATE MATRIX

    Group data

    The name of the large multinational or national group will be entered, and it will be indicated in the corresponding box whether it is a national or international group.

    Identification details

    The country or territory of residence of the ultimate parent entity will be identified, as well as its tax identification number (NIF) and its corporate name. If you reside in a country other than Spain, you will need to provide your tax identification number in your country or territory of residence (TIN).

    If the entity has tax identifications in other jurisdictions, this will be stated in the form. Firstly, if the entity is not resident in Spanish territory, but has a NIF assigned by the Spanish Tax Administration, it will state this in the form. For the remaining tax identifications, the country or territory of the identification, and the assigned TIN will be stated.

    Finally, in the case of entities that have been assigned an LEI (Legal Entity Identifier) ​​code, they must provide it.

    Identifying information (only if there are several)

    In the case of groups with multiple parent entities referred to in Article 39 of the Complementary Tax Law, the identifying data of each of these parent entities must be provided.

  4. IDENTIFICATION OF THE CONSTITUENT ENTITY DECLARING THE INFORMATIVE STATEMENT OF THE COMPLEMENTARY TAX (art. 5 LIC)

    Identification details

    The status of the entity that has submitted or will submit the information return for the Complementary Tax must be identified by checking the corresponding box depending on whether it will submit it in its capacity as:

    • Ultimate parent entity (art. 47.3.a) LIC)

    • Designated reporting entity (art. 47.3.b) or 47.3.c) LIC)

    • Designated local entity (art. 47.3.b) LIC)

    • Another constituent entity distinct from the above (art. 47.2. LIC)

    These last two boxes imply having opted for what is known as local filing, including in the information return submitted in Spain only the information relating to this jurisdiction.

    With regard to the declaring constituent entity, information relating to its tax identification must be provided, stating the country or territory of residence, the NIF assigned by the Spanish tax administration, if applicable, or tax identification number in the country or territory of residence (TIN) and its name or company name.

    If the entity has tax identifications in other jurisdictions, this will be stated in the form. Firstly, if the entity is not resident in Spanish territory, but has a NIF assigned by the Spanish Tax Administration, it will state this in the form. For the remaining tax identifications, the country or territory of the identification, and the assigned TIN will be stated.

    Finally, in the case of entities that have been assigned an LEI (Legal Entity Identifier) ​​code, they must provide it.

  5. INFORMATION STATEMENT

    This section will provide information on the tax period to which the information return for the Complementary Tax refers, stating the start date and the end date of the period.

    In those cases where the information return has been submitted prior to form 240, the date of submission and its reference number must be indicated, or the identification number of the return that has been provided in the jurisdiction in which it has been submitted.

  6. SUBSTITUTE FOR THE TAXPAYER (art. 6.5 LIC)

    The substitute taxpayer will be identified in accordance with article 6.5. of the Complementary Tax Law, will be obliged to submit the self-assessment of the Complementary Tax and to pay the tax debt, in accordance with the terms of articles 50 and 51 of the aforementioned law.

    The tax identification number (NIF) of the substitute will be provided, as well as their name or company name. In those cases where there is only one constituent entity in Spain that presents itself as a taxpayer for the Tax, this will be indicated by checking the corresponding box.