Model 242. Self-assessment of the Complementary Tax
General Details
Denomination
Model 242. Self-assessment of the Complementary Tax
Procedure type
Taxation
Subject
Taxes
Purpose
Self-assessment of the Complementary Tax that guarantees that income obtained by large national groups located in Member States of the European Union or by multinational groups whose parent company is located in a Member State of the EU, is effectively taxed at a global minimum rate.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Online, at the Tax Agency eOffice
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
According to applicable regulations
Resolution body
State Revenue Office
Resources
The submission of appeals is not appropriate
Information related to electronic processing
Identification system
Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Real Decreto 252/2025, de 1 de abril,
por el que se aprueba el Reglamento del Impuesto Complementario para garantizar un nivel mínimo global de imposición para los grupos multinacionales y los grupos nacionales de gran magnitud (BOE, 2- abril-2025)
-
Orden HAC/1198/2025, de 21 de octubre,
por la que se aprueba el modelo 240 «Comunicación de la entidad constitutiva declarante de la declaración informativa del Impuesto Complementario», el modelo 241 «Declaración informativa del Impuesto Complementario», y el modelo 242 «Autoliquidación del Impuesto Complementario» y se establecen las condiciones y el procedimiento para su presentación (BOE 29-octubre-2025)