Spain's Ministry of Finance has launched a public consultation on a draft order approving certain forms (modelos) needed as part of the country's implementation of the Pillar 2 global minimum tax, referred to as Complementary Tax (Impuesto Complementario). The forms include:
- Form (Modelo) 240 - Communication of the constituent entity declaring the informative declaration (return) of the Complementary Tax, which must be submitted electronically 3 months prior to the deadline for the informa…