Pillar 2: The Regulation of the Global Minimum Complementary Tax for large groups is published in Spain
Spain -
The regulation primarily establishes the rules for the informative return, regulates the treatment of tax credits, and develops the penalty regime.
On April 2, 2025, Royal Decree 252/2025, of April 1, was published in the Official State Gazette (BOE). This decree approves the Regulation on the Complementary Tax to guarantee a global minimum level of taxation for multinational groups and large national groups. This regulation expands on the content of Law 7/2024, of December 20 (analyzed in our publication of December 21, 2024), and whose main content is summarized in this document.
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