Complementary tax

The Order HAC/1198/2025, of October 21, which approves the following models, was published in the Official State Gazette (BOE) on October 29:

• Model 240. Communication from the constituent entity declaring the informative declaration of the Complementary Tax.

• Model 241. Informative declaration of the Complementary Tax.

• Model 242. Self-assessment of the Complementary Tax.

This order will come into force on the day following its publication in the Official State Gazette, and will be applicable, for the first time, to forms 240, Communication of the constitutive entity declaring the informative declaration of the Complementary Tax; 241, Informative Declaration of the Complementary Tax; and 242, Self-assessment of the Complementary Tax, corresponding to tax periods beginning on or after December 31, 2023.

However, the first declaration of these models must be submitted within the following deadlines:

• Model 240. Communication from the constituent entity declaring the informative declaration of the Complementary Tax: within the two months prior to June 30, 2026.

• Model 241. Informative return for the Complementary Tax relating to tax periods ending before March 31, 2025: within the two months prior to June 30, 2026, whatever the transitional tax period may be.

• Model 242. Self-assessment of the Complementary Tax, regardless of the tax period to which it refers: It cannot be submitted before June 30, 2026, with the submission deadline being 25 calendar days after that date.