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Model 241. Informative declaration of the Complementary Tax by multinational groups or large national groups

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Submission periods

Informative declaration of the Complementary Tax.

ANNUAL filing.

General submission deadline: until the last day of the fifteenth month following the end of the tax period.

Informative statement relating to the tax period in which the group first enters the scope of the Globe rules: within the two months prior to the eighteenth month following the conclusion of the tax period.

Informative returns relating to tax periods ending before March 31, 2025: from April 30 to June 30, 2026.

In cases where, for technical reasons, it is not possible to file online during the regulatory filing period, filing can be done within the four calendar days following the end of said period.