Tax Newsletter - October 2025
Spain -
Pillar 2: Approval of notification of filer, information return, and self-assessment forms for the global minimum tax
Forms 240, 241, and 242 must be submitted for the first time in relation to fiscal years beginning in 2024.
Decisions, judgments and new legislation
- Tax procedure
- Corporate income tax and nonresident income tax
- Personal income tax
- Indirect taxes and customs duties
- Local taxes
- Special and environmental taxes and other taxes
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