Spain GloBE Information Return (GIR) Pillar Two Tax Form
Overview
What's Included
Forms Library
The latest jurisdiction-specific Pillar Two forms. Orbitax endeavors to publish all forms shortly after the local authorities publish or update a form, meaning no more searching across portals or worrying about outdated versions.
Fillable Forms
Ready-to-use, fillable Pillar Two tax forms that can be automatically populated with data from the Orbitax Global Minimum Tax Pillar Two solution, minimizing manual entry and ensuring consistent, accurate filings on time.
Certified Translations
Users can be confident when handling multilingual requirements. To avoid misunderstandings and guarantee accurate reporting Orbitax Filing Manager offers certified translations for Pillar 2 tax forms allowing users to review the forms in their native tongue.
Validation and Review
Use automated validation and review tools to guarantee accuracy prior to submission. Orbitax helps you submit safely and confidently by verifying that every form is complete and highlighting any possible mistakes.
Filing and Transmission
If e-filing is not supported, submit directly to the appropriate government portals or adhere to instructions. Orbitax offers official export formats (e. g. XML) and reduces fragmented workflows by combining all submission tasks in one location.
Collaboration
Orbitax’s integrated workflows allow professionals to collaborate effortlessly across teams and timezones. Request for missing data, assign tasks to members for review, and track filing progress in real time. Use Orbitax's Pillar 2 Software to pre-populate your forms with accurate calculation data.
How It Works
Create a single source of truth within the platform by uploading data at the group or entity level.
Select the form you wish to work with, give it a title, choose the reporting entity, and pick the UPE currency, which will be automatically generated from the entity data you submitted.
Access form-filling instructions directly within the platform, available in both the local authority’s language and English (where provided).
Fill in the required fields manually or use data collection workflows to send email invitations to the relevant stakeholders including preparers reviewers and managers. Users with an active GMT licence can extract relevant data straight from their GMT scenarios which are automatically mapped to the appropriate fields in the form
Use the built in field level validation checks to confirm everything is accurate before generating or exporting the completed Spain GIR Form (Modelo 241) in whichever format is required whether that is PDF or XML
Send completed XML and PDF filings directly to the relevant Spanish tax authority portals without having to step outside the platform
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under Spain's GIR legislation ensuring that all filings meet both the international framework requirements and Spain's domestic compliance standards
Aligned with Spain's local GIR implementation rules and guidance so your team always has a reliable and current foundation to work from
The Spain Pillar Two GIR Form (Modelo 241) is applicable for fiscal years from 2024 onwards in line with Spain's Pillar Two implementation timeline
Helps in scope multinational groups prepare their Spain GIR disclosures accurately and in full accordance with the relevant local requirements
Designed to support transitional and safe harbour rules where applicable so your team is covered regardless of which provisions apply to your specific situation
Benefits of Spain Pillar Two GloBE Information Return (GIR) Form
Ensure that GIR reporting is accurate and in compliance with Spain's Pillar Two filing standards.
Minimize errors and manual data handling in Spain's GIR submission.
Support consistent and standardized GloBE reporting across all constituent entities.
Keep filings aligned with both OECD GloBE rules and Finland’s local legislation.
Simplify coordination between global and local teams for Pillar Two compliance.
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Spain | GloBE Information Return (GIR) | Jurisdictional | E-Filing (AEAT) | 12/31/2023 | 06/30/2026 |
FAQs
The Spain GIR Form (Modelo 241) is built to capture all the information required under the GloBE framework including GloBE income covered taxes and effective tax rate calculations. Everything is structured in line with Spain's specific legislative rules so your team can be confident that every disclosure reflects what Spanish law actually requires.
The Modelo 241 is required for multinational enterprise groups and large domestic groups with consolidated revenues of at least 750 million euros in at least two of the last four fiscal years that have entities in Spain and fall within the scope of Spain's Pillar Two reporting obligations.
The form covers fiscal years starting on or after December 31 2023 in line with Spain's Pillar Two timeline. Groups that qualify for transitional or safe harbour relief can also reflect their position accurately within the same form without needing a separate process.