Model 242. Self-assessment of the Complementary Tax
We'll tell you how to submit this self-assessment.
Submission periods
Self-assessment of the Complementary Tax.
ANNUAL filing.
General submission deadline: 25 calendar days following the fifteenth month after the conclusion of the tax period.
Self-assessment relating to the tax period in which the group first enters the scope of the Globe rules: 25 calendar days following the eighteenth month after the conclusion of the tax period
In any case, no self-assessment may be submitted, regardless of the tax period to which it refers, before June 30, 2026, with the twenty-five-day period referred to in the previous paragraph being calculated from that date.