{"id":23154,"date":"2026-01-23T10:16:37","date_gmt":"2026-01-23T09:16:37","guid":{"rendered":"https:\/\/www.mmmm.es\/?page_id=23154"},"modified":"2026-02-26T11:08:47","modified_gmt":"2026-02-26T10:08:47","slug":"pillar-2-readiness-in-spain","status":"publish","type":"page","link":"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/","title":{"rendered":"Pillar 2 Readiness in Spain"},"content":{"rendered":"<div class=\"landing-extra\">\n<div class=\"landing-section bg-white py-0\">\n<div class=\"row align-items-center\">\n<div class=\"col-lg-9 mx-auto\">\n<h3 style=\"text-align:center; font-size: 32px; margin-bottom: 64px;\"><b>Protect your Subsidiary in Spain from the Global Minimum Tax under Law 7\/2024<\/b><\/h3>\n<\/div>\n<div class=\"col-lg-9 mx-auto\">\n<div class=\"informative-text-container\">\n<div class=\"informative-text\">\n<p>Avoid penalties of up to EUR 30,000, shield your directors from liability and secure your tax credits with our specialised approach for Spanish subsidiaries of German, Austrian and Swiss corporate groups.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-lg-6\">\n<div class=\"button-container\" style=\"display: flex; align-items: center; justify-content: end;\">\n                        <a class=\"btn btn-primary\" id=\"openCustomModal\" style=\"padding: 12px 30px; cursor:pointer;\"><b>Compliance check<\/b><\/a>\n                    <\/div>\n<\/p><\/div>\n<div class=\"col-lg-6\">\n<div class=\"button-container\" style=\"display: flex; align-items: center; justify-content: start;\">\n                        <a class=\"btn btn-secondary\" href=\"#contacto\">Download free guide<\/a>\n                    <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"row p-5 my-4\" style=\"border-radius: 12px; border: 1px solid #002c43; background:#002c4314\">\n<div class=\"col-lg-8 mx-auto text-center\">\n<h4 class=\"font-weight-bold mb-2\" style=\"font-size: 28px; \">The deadline for validation in 2024 is limited<\/h4>\n<p class=\"lead\">Any accounting movement at the end of this year without considering Pillar 2 may have irreversible consequences. <a href=\"mailto:vmanzanares@mmmm.es\" style=\"text-decoration: underline; font-weight: bold;\">Our specialised team is at your disposal<\/a> to ensure your subsidiary&#8217;s regulatory compliance.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"landing-section bg-white\">\n<div class=\"container\">\n<div class=\"row\" style=\"justify-content: space-between\">\n<div class=\"col-lg-8\">\n<h2 class=\"color-test\">Pillar 2 compliance is a local risk, <span style=\"color: var(--brand-accent);\">not just a corporate one<\/span><\/h2>\n<p class=\"lead\">The entry into force of Law 7\/2024 in Spain transforms the tax landscape for multinational groups with a turnover of more than EUR 750 million. Although the global strategy is defined at the parent company (UPE), the Spanish subsidiary assumes critical risks if it does not properly manage its local obligations:<\/p>\n<ul class=\"custom-list mt-4\">\n<li>\n                            <b>Economic and penalty risk<\/b><br \/>\n                            The specific penalty regime establishes fines of up to EUR 30,000 for formal violations, failure to submit forms (such as form 240) or providing incomplete data to the parent company.\n                        <\/li>\n<li>\n                            <b>Liability of directors<\/b><br \/>\n                            Signing the annual accounts entails direct liability for the accuracy of the data reported in Pillar 2. Omitting information in the notes to the annual accounts may result in not fully positive audits and liability for lack of diligence.\n                        <\/li>\n<li>\n                            <b>Loss of tax credits (DTA)<\/b><br \/>\n                            Incorrect management of the transition analysis may result in the permanent loss of the ability to provide compensation for loss carry forwards generated in previous years, impacting future tax burdens.\n                        <\/li>\n<\/ul><\/div>\n<div class=\"col-lg-4\">\n<div class=\"more-information\" style=\"position: sticky; top: 64px; z-index: 9;\">\n<h4>More information<\/h4>\n<ul>\n<li>\n                           <a class=\"py-3\" style=\"border-bottom: 1px solid #002c4340; display: block;\" href=\"https:\/\/www.mmmm.es\/es\/blogs-abogados\/business-tax-spain\/seccion\/tax\/\">Business &#038; Tax in Spain Blog<\/a>\n                         <\/li>\n<li>\n                           <a  class=\"py-3\" style=\"border-bottom: 1px solid #002c4340;display: block;\" href=\"https:\/\/oecdpillars.com\/pillar-tab\/overview\/\">OECD: Summary of the Pillar 2 GloBE Rules<\/a>\n                         <\/li>\n<li>\n                           <a class=\"py-3\" style=\"display: block;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/normativa-criterios-interpretativos\/impuestos-otros-tributos\/impuesto-complementario.html\">Spanish Tax Authorities<\/a>\n                         <\/li>\n<\/ul>\n<\/div><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"landing-section pb-0\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 text-center\">\n<h2 class=\"h2-center\">Comprehensive solutions for Spanish subsidiaries <span style=\"color: #ffa38b\" >to comply with Pillar 2<\/span><\/h2>\n<p class=\"text-center mb-5\" style=\"max-width: 800px; margin: 0 auto;\">Our service goes beyond reporting; we ensure the defence of the subsidiary&#8217;s interests in Spain before the Spanish Tax Agency (AEAT) in coordination with its parent company.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"landing-boxes\">\n<div>\n<div class=\"p-4 bg-light-custom h-100 shadow-sm border-start border-4 landing-box\">\n<h4><i class=\"fas fa-shield-alt text-primary mb-2\"><\/i> <b>Validation of Transitional Safe Harbours<\/b><\/h4>\n<p>We analyse whether your subsidiary complies with the de minimis, simplified effective rate or routine profits tests. This allows for a drastic simplification of obligations, avoiding complex detailed calculations and reducing the Spanish Top-up Tax to zero during the transitional period.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div>\n<div class=\"p-4 bg-light-custom h-100 shadow-sm border-start border-4 landing-box\">\n<h4><i class=\"fas fa-folder-open text-primary mb-2\"><\/i> <b>Creation of the Defence File<\/b><\/h4>\n<p>The regulations require that supporting documentation be kept for the entire limitation period. We prepare a robust Defence File to protect the company from future inspections by the Spanish Tax Authorities, ensuring that the data in the CbCR is considered \u201cqualified\u201d.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div>\n<div class=\"p-4 bg-light-custom h-100 shadow-sm border-start border-4 landing-box\">\n<h4><i class=\"fas fa-search-dollar text-primary mb-2\"><\/i> <b>Tax credit transition analysis<\/b><\/h4>\n<p>We carry out an expert study of your deferred tax assets (DTA) prior to the application of the tax. We ensure that the transition to the new system does not destroy the value of your historical tax credits.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div>\n<div class=\"p-4 bg-light-custom h-100 shadow-sm border-start border-4 landing-box\">\n<h4><i class=\"fas fa-file-invoice text-primary mb-2\"><\/i> <b>Corporate reporting and formal compliance<\/b><\/h4>\n<p>We take care of the technical drafting of the tax remarks for the Notes to the Annual Accounts, the submission of form 231 and the validation of specific Top-up Tax returns (i.a. GloBE Information Return).<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"landing-section white\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 text-center mb-5\">\n<h2 class=\"h2-center\">How we shield your subsidiary in 3 steps<\/h2>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"row\">\n<div class=\"col-lg-4 mb-4\">\n<div class=\"h-100 p-4 bg-light-custom border rounded shadow-sm\">\n<div class=\"display-4 text-primary mb-3 font-weight-bold\">1<\/div>\n<h4 class=\"mb-3\">Initial diagnosis<\/h4>\n<p>We assess the applicability of the Transitional Safe Harbours mechanism based on your CbCR and verify that the data is \u201cqualified\u201d according to Spanish regulations.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"col-lg-4 mb-4\">\n<div class=\"h-100 p-4 bg-light-custom border rounded shadow-sm\">\n<div class=\"display-4 text-primary mb-3 font-weight-bold\">2<\/div>\n<h4 class=\"mb-3\">Execution and analysis<\/h4>\n<p>We prepare the necessary calculations, perform the DTA transition analysis, and draft the documentation for the accounting and tax closing.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"col-lg-4 mb-4\">\n<div class=\"h-100 p-4 bg-light-custom border rounded shadow-sm\">\n<div class=\"display-4 text-primary mb-3 font-weight-bold\">3<\/div>\n<h4 class=\"mb-3\">Defence and storage<\/h4>\n<p>We prepare your Defence File and manage the submission of tax returns to the Spanish Tax Agency (AEAT), ensuring compliance with the \u201conce out, always out\u201d rule.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"landing-section bg-white\">\n<div class=\"container\">\n<div class=\"row align-items-center\">\n<div class=\"col-lg-6\">\n<h2>Tax Specialists in cross-border transactions <br \/> between Spain and Germany<\/h2>\n<p>The roots of our firm are advising German-speaking companies, in this field we are the leading firm in Spain. We understand the national laws for the implementation of Pillar 2 Germany, Austria and Switzerland as well as the Spanish regulations, which allows us to offer a unique competitive advantage:<\/p>\n<ul class=\"custom-list\">\n<li><b>Direct communication:<\/b> we communicate fluently in German and English with the tax departments of your parent company in Germany, Austria or Switzerland, facilitating technical coordination.<\/li>\n<li><b>Agility and efficiency:<\/b> we offer a dynamic alternative to the bureaucratic structures of large consulting and advisory firms, with direct and personalised service.<\/li>\n<li><b>Independence:<\/b> we prioritise the legal security of the local subsidiary, ensuring that global reporting does not compromise its tax situation in Spain.<\/li>\n<\/ul><\/div>\n<div class=\"col-lg-6 text-center\">\n                    <img decoding=\"async\" class=\"img-fluid rounded-circle shadow mb-3\" style=\"width: 300px; max-width: 100%\" src=\"https:\/\/www.mmmm.es\/mmmm-content\/uploads\/lawyers-files\/manzanares_victor-500x500.jpg\" alt=\"V\u00edctor Manzanares\" \/><\/p>\n<p class=\"small text-muted\" style=\"font-size: 20px\">V\u00edctor Manzanares Sa\u00ednz<\/p>\n<p>                    <a href=\"mailto:vmanzanares@mmmm.es\">vmanzanares@mmmm.es<\/a><br \/>\n                    <a href=\"tel:+34 91 319 96 86\">+34 91 319 96 86<\/a>\n                <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"landing-section \">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 text-center mb-5\">\n<h2 class=\"h2-center\">Frequently asked questions about Law 7\/2024<\/h2>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"row justify-content-center\">\n<div class=\"col-lg-10\">\n<div class=\"faq-container\">\n<div class=\"faq-box\">\n<h4 class=\"faq-question\">Why should I take action if my parent company already manages the Global Tax?<\/h4>\n<p class=\"faq-answer\">Even if the parent company performs the consolidated calculations, the Spanish subsidiary has its own reporting (Forms 240, 242) and communication obligations. If the reported data is not consistent with local accounting or the CbCR is not considered \u201cqualified\u201d for Spain, the subsidiary may not use the simplification mechanisms and is exposed to local inspections.<\/p>\n<\/p><\/div>\n<div class=\"faq-box\">\n<h4 class=\"faq-question\">What happens if I do not apply the Safe Harbours in 2024?<\/h4>\n<p class=\"faq-answer\">According to the \u201conce out, always out\u201d rule, if you do not opt for the Transitional Safe Harbour in the 2024 fiscal year (even though you are eligible to do so), you will not be able to use this mechanism in 2025 or 2026, forcing the subsidiary to perform detailed calculations, which are much more complex and costly.<\/p>\n<\/p><\/div>\n<div class=\"faq-box\">\n<h4 class=\"faq-question\">What is the Defence File and why is it mandatory?<\/h4>\n<p class=\"faq-answer\">It is the file that contains all the supporting documentation for the calculations and decisions made regarding the Top-up Tax. The regulations require it to be kept in order to demonstrate vis-\u00e0-vis the Tax Authorities that the requirements were met, especially if simplifications such as Safe Harbours were applied.<\/p>\n<\/p><\/div>\n<div class=\"faq-box\">\n<h4 class=\"faq-question\">Does this affect my tax credits (loss carryforwards)?<\/h4>\n<p class=\"faq-answer\">Yes. The law requires a specific transition analysis for deferred tax assets recorded before the effective date. If this adjustment is not made correctly at the outset, the subsidiary could lose the right to use them to reduce the Top-up Tax burden in the future.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<div id=\"contacto\" class=\"landing-section\">\n<div class=\"container\">\n<div class=\"row justify-content-center\">\n<div class=\"col-lg-8\">\n<div class=\"formGuia\">\n<h2 class=\"text-center\">Write to us for more information<\/h2>\n<form class=\"fvforms\" data-configuration=\"Monereo\" data-callback=\"\" selector-ok=\".formGuia .divSuccess\" selector-error=\".formGuia .divError\" selector-loader=\".formGuia .divLoading\">\n                            <input type=\"hidden\" value=\"Pilar Readiness - ENG\" data-field=\"Asunto\" \/><br \/>\n                            <input type=\"hidden\" value=\"mcandelario@mmmm.es;erequena@mmmm.es\" data-field=\"Destinatarios\" \/><\/p>\n<div>\n<div class=\"row\">\n<div class=\"col-lg-6\">\n<div class=\"form-group\"><label>Name *<\/label><br \/>\n                                            <input class=\"form-control\" style=\"color: #091235;\" type=\"text\" placeholder=\"Name\" data-field=\"Nombre\" data-validation=\"required\" data-validation-error-msg=\"Campo obligatorio\" \/>\n                                        <\/div>\n<\/p><\/div>\n<div class=\"col-lg-6\">\n<div class=\"form-group\"><label>Company *<\/label><br \/>\n                                            <input class=\"form-control\" style=\"color: #091235;\" type=\"text\" placeholder=\"Company\" data-field=\"Empresa\" data-validation=\"required\" data-validation-error-msg=\"Campo obligatorio\" \/>\n                                        <\/div>\n<\/p><\/div>\n<div class=\"col-12\">\n<div class=\"form-group\"><label>Corporate email address *<\/label><br \/>\n                                            <input class=\"form-control\" style=\"color: #091235;\" type=\"email\" placeholder=\"Corporate email address\" data-field=\"Email\" data-validation=\"email\" data-validation-error-msg=\"Campo obligatorio\" \/>\n                                        <\/div>\n<\/p><\/div>\n<div class=\"col-12 mt-3\">\n<div class=\"form-group\"><label>Message<\/label><br \/>\n                                            <textarea id=\"\" class=\"form-control\" style=\"color: #091235;\" name=\"\" rows=\"4\" placeholder=\"Write your message here\"><\/textarea>\n                                        <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"custom-control custom-checkbox mb-3 mt-3\"><input id=\"customControlAutosizingForm\" class=\"custom-control-input\" type=\"checkbox\" data-validation=\"required\" data-validation-error-msg=\"Campo obligatorio\" \/><br \/>\n                                    <label class=\"custom-control-label\" style=\"font-size: 14px;\" for=\"customControlAutosizingForm\">I have read and accept the <a class=\"link\" href=\"\/politica-de-privacidad\"><b>Privacy Policy<\/b><\/a><\/label>\n                                <\/div>\n<div class=\"row mt-4\">\n<div class=\"col-12\"><input class=\"btn btn-primary fvforms-submit\" type=\"button\" value=\"Send\" \/><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/form>\n<div class=\"alert alert-info text-center mb-0 divLoading\" style=\"display: none;\"><i class=\"fas fa-spinner fa-spin\"><\/i> Sending&#8230;<\/div>\n<div class=\"alert alert-success mb-0 divSuccess\" style=\"display: none;\">\n                            <i class=\"fas fa-check-circle\"><\/i> Thank you very much.<\/p>\n<div id=\"debugSuccess\"><\/div>\n<\/p><\/div>\n<div class=\"alert alert-danger mb-0 divError\" style=\"display: none;\">\n                            Error sending the form<\/p>\n<div id=\"debugError\"><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"customModal\" class=\"custom-modal-overlay\">\n<div class=\"custom-modal-box\" style=\"max-height: 650px; overflow-x: hidden;\">\n        <span class=\"custom-modal-close\" id=\"closeModalBtn\">&times;<\/span><\/p>\n<div id=\"quizContainer\">\n<div class=\"text-center mb-4\">\n<h3 style=\"color: var(--brand-navy);\">CHECKLIST: COMPLIANCE WITH LAW 7\/2024 (PILLAR 2)<\/h3>\n<h5 class=\"mt-3\">\u201c9 Critical Points Your CFO Should Check Before Closing the Financial Year\u201d<\/h5>\n<p class=\"small text-muted mt-2\">This document was designed to provide guidance to the financial management of Spanish subsidiaries in assessing their risk of exposure to the new Top-up Tax.<\/p>\n<div class=\"alert alert-info p-2 mt-2\" style=\"font-size: 0.9rem;\">\n                    <strong>Instructions :<\/strong> Please mark with an (X) the points for which you have sufficient documentary and technical evidence.\n                <\/div>\n<\/p><\/div>\n<form id=\"checklistForm\" class=\"fvforms\" data-configuration=\"Monereo\">\n                <input type=\"hidden\" value=\"Pilar Readiness - ENG\" data-field=\"Asunto\" \/><br \/>\n                <input type=\"hidden\" value=\"mcandelario@mmmm.es;erequena@mmmm.es\" data-field=\"Destinatarios\" \/><\/p>\n<div class=\"col-12\">\n<div class=\"form-group\">\n                        <label>Name *<\/label><br \/>\n                        <input class=\"form-control\" style=\"color: #091235;\" type=\"text\" placeholder=\"Name\" data-field=\"Nombre\" data-validation=\"required\" data-validation-error-msg=\"Campo obligatorio\" \/>\n                    <\/div>\n<div class=\"form-group\">\n                        <label>Corporate email *<\/label><br \/>\n                        <input class=\"form-control\" style=\"color: #091235;\" type=\"email\" placeholder=\"Corporate email\" data-field=\"Email\" data-validation=\"email\" data-validation-error-msg=\"Campo obligatorio\" \/>\n                    <\/div>\n<\/p><\/div>\n<p class=\"mt-5\" style=\"font-size: 20px;\">Checklist<\/p>\n<div class=\"checklist-item\">\n                    <label class=\"checklist-label\"><br \/>\n                        <input type=\"checkbox\" class=\"checklist-input\" name=\"p1\" data-field=\"Importe de la cifra de negocios\"><\/p>\n<div class=\"checklist-content\">\n                            <strong>1. Turnover according to the consolidated financial statements of the ultimate parent entity<\/strong><\/p>\n<p class=\"mb-1\">Have you confirmed with the ultimate parent company of the group that turnover according to the consolidated financial statements exceeded EUR 750 million in at least two of the four last financial years prior to 2024?<\/p>\n<p>                            <span class=\"text-danger small font-italic\">Risk: If the parent company exceeds the turnover threshold, your subsidiary will be fully affected by the Top-up Tax and the compliance obligations imposed by the Top-up Tax regulations.<\/span>\n                        <\/div>\n<p>                    <\/label>\n                <\/div>\n<div class=\"checklist-item\">\n                    <label class=\"checklist-label\"><br \/>\n                        <input type=\"checkbox\" class=\"checklist-input\" name=\"p2\" data-field=\"Presentaci\u00f3n del modelo 231\"><\/p>\n<div class=\"checklist-content\">\n                            <strong>2. Submission of Form 231<\/strong><\/p>\n<p class=\"mb-1\">For the 2024 financial year, the first tax period affected by this tax, did you submit Form 231 before 31 December 2024, thereby informing the Spanish tax authorities that your parent company is responsible for preparing and submitting the CbCR for this financial year?<\/p>\n<p>                            <span class=\"text-danger small font-italic\">Risk: If this form is not submitted, the Transitional Safe Harbours mechanism may not be invoked. Furthermore, there will be no traceability between the Spanish tax authorities and your parent company.<\/span>\n                        <\/div>\n<p>                    <\/label>\n                <\/div>\n<div class=\"checklist-item\">\n                    <label class=\"checklist-label\"><br \/>\n                        <input type=\"checkbox\" class=\"checklist-input\" name=\"p3\" data-field=\"Origen de datos (Qualified CbCR)\"><\/p>\n<div class=\"checklist-content\">\n                            <strong>3. Origin of the data (Qualified CbCR)<\/strong><\/p>\n<p class=\"mb-1\">Have you formally confirmed with your parent company that the data of the Spanish subsidiary in the CbCR is taken from audited annual financial statements or financial statements prepared in accordance with qualified accounting standards (IFRS)?<\/p>\n<p>                            <span class=\"text-danger small font-italic\">Risk: If the data is not \u201cqualified\u201d, you may not invoke the Transitional Safe Harbours mechanism and must carry out the complex tax calculation.<\/span>\n                        <\/div>\n<p>                    <\/label>\n                <\/div>\n<div class=\"checklist-item\">\n                    <label class=\"checklist-label\"><br \/>\n                        <input type=\"checkbox\" class=\"checklist-input\" name=\"p4\" data-field=\"An\u00e1lisis de 'puertos seguros' locales\"><\/p>\n<div class=\"checklist-content\">\n                            <strong>4. Analysis of local safe harbours<\/strong><\/p>\n<p class=\"mb-1\">Do you have a technical report confirming that your subsidiary meets at least one of the three transitional tests (de minimis test, simplified ETR test or routine profits test) specifically for Spain?<\/p>\n<\/p><\/div>\n<p>                    <\/label>\n                <\/div>\n<div class=\"checklist-item\">\n                    <label class=\"checklist-label\"><br \/>\n                        <input type=\"checkbox\" class=\"checklist-input\" name=\"p5\" data-field=\"Valoraci\u00f3n de activos por Impuestos Diferidos (DTA)\"><\/p>\n<div class=\"checklist-content\">\n                            <strong>5. Valuation of deferred tax assets (DTA)<\/strong><\/p>\n<p class=\"mb-1\">Have all tax credits and loss carryforwards which originated before 1 January 2024 been revalued at a rate of 15% (or the applicable rate) to avoid their final loss in the Pillar 2 calculations?<\/p>\n<\/p><\/div>\n<p>                    <\/label>\n                <\/div>\n<div class=\"checklist-item\">\n                    <label class=\"checklist-label\"><br \/>\n                        <input type=\"checkbox\" class=\"checklist-input\" name=\"p6\" data-field=\"Sustancia econ\u00f3mica (SBIE)\"><\/p>\n<div class=\"checklist-content\">\n                            <strong>6. Substance-based income (SBIE)<\/strong><\/p>\n<p class=\"mb-1\">Have you calculated the impact of the Substance-Based Income Exclusion (salaries and tangible assets in Spain) to reduce the tax base if the effective tax rate is below 15%?<\/p>\n<\/p><\/div>\n<p>                    <\/label>\n                <\/div>\n<div class=\"checklist-item\">\n                    <label class=\"checklist-label\"><br \/>\n                        <input type=\"checkbox\" class=\"checklist-input\" name=\"p7\" data-field=\"Consistencia en la memoria de cuentas anuales\"><\/p>\n<div class=\"checklist-content\">\n                            <strong>7. Consistency in the notes to the annual accounts<\/strong><\/p>\n<p class=\"mb-1\">Have you already prepared the technical report for the notes to the 2025 annual financial statements, consistently explaining the subjection to the regulation and the expected effects, avoiding contradictions with the information provided by your parent company?<\/p>\n<\/p><\/div>\n<p>                    <\/label>\n                <\/div>\n<div class=\"checklist-item\">\n                    <label class=\"checklist-label\"><br \/>\n                        <input type=\"checkbox\" class=\"checklist-input\" name=\"p8\" data-field=\"Gesti\u00f3n de riesgos y sanciones\"><\/p>\n<div class=\"checklist-content\">\n                            <strong>8. Risk management and fines<\/strong><\/p>\n<p class=\"mb-1\">Have you established an internal control protocol to ensure that the data provided to the parent company is correct in order to avoid the EUR 30,000 fine for incorrect or incomplete reports to the AEAT?<\/p>\n<\/p><\/div>\n<p>                    <\/label>\n                <\/div>\n<div class=\"checklist-item\">\n                    <label class=\"checklist-label\"><br \/>\n                        <input type=\"checkbox\" class=\"checklist-input\" name=\"p9\" data-field=\"Identificador global (LEI)\"><\/p>\n<div class=\"checklist-content\">\n                            <strong>9. Legal Entity Identifier (LEI)<\/strong><\/p>\n<p class=\"mb-1\">Does your company have a valid, verified LEI that ensures the traceability of your data in the context of the automatic exchange of information between the Spanish tax authority and that of your parent company (Germany\/Austria\/Switzerland)?<\/p>\n<\/p><\/div>\n<p>                    <\/label>\n                <\/div>\n<div class=\"custom-control custom-checkbox mb-3 mt-3\">\n                    <input id=\"customControlAutosizing2\" class=\"custom-control-input\" type=\"checkbox\" data-validation=\"required\" data-validation-error-msg=\"Campo obligatorio\" \/><br \/>\n                    <label class=\"custom-control-label\" style=\"font-size: 14px;\" for=\"customControlAutosizing2\">I have read and accept the <a class=\"link\" href=\"\/politica-de-privacidad\"><b>Privacy Policy<\/b><\/a><\/label>\n                <\/div>\n<div class=\"row mt-4\">\n<div class=\"col-12 text-center\">\n                        <button type=\"button\" id=\"calculateBtn\" class=\"btn btn-primary fvforms-submit\" value=\"Enviar\">Get Test Results<\/button>\n                    <\/div>\n<\/p><\/div>\n<\/p><\/form>\n<p class=\"text-center text-muted small mt-4\">This checklist serves as a guide and does not replace tailored legal advice based on Law 7\/2024.<\/p>\n<\/p><\/div>\n<div id=\"resultsContainer\" style=\"display: none; text-align: center;\">\n<h3 class=\"mb-3\">TEST RESULTS<\/h3>\n<div id=\"resultContent\" class=\"p-4 mb-4 rounded border\"><\/div>\n<div class=\"cta-section mt-4\">\n<h5>Do you need help checking all the boxes?<\/h5>\n<p>At Monereo Meyer Abogados we specialise in addressing these critical points.<\/p>\n<p>                <a href=\"mailto:vmanzanares@mmmm.es\" class=\"btn btn-primary mt-2\">Contact Victor Manzanares for an initial diagnosis session<\/a>\n            <\/div>\n<p class=\"text-center text-muted small mt-4\">This checklist serves as a guide and does not replace tailored legal advice based on Law 7\/2024.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Protect your Subsidiary in Spain from the Global Minimum Tax under Law 7\/2024 Avoid penalties of up to EUR 30,000, shield your directors from liability and secure your tax credits with our specialised approach for Spanish subsidiaries of German, Austrian and Swiss corporate groups. Compliance check Download free guide The deadline for validation in 2024 [&hellip;]<\/p>\n","protected":false},"author":91,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.6 (Yoast SEO v21.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pillar 2 Readiness: Global Minimum Tax &amp; Law 7\/2024<\/title>\n<meta name=\"description\" content=\"Ensure compliance with Law 7\/2024 on the Global Minimum Tax. Discover how our Pillar 2 Readiness service protects your subsidiary in Spain.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pillar 2 Readiness in Spain\" \/>\n<meta property=\"og:description\" content=\"Ensure compliance with Law 7\/2024 on the Global Minimum Tax. Discover how our Pillar 2 Readiness service protects your subsidiary in Spain.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/\" \/>\n<meta property=\"og:site_name\" content=\"Monereo Meyer Abogados\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-26T10:08:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mmmm.es\/mmmm-content\/uploads\/lawyers-files\/manzanares_victor-500x500.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@mmmm_abogados\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/\",\"url\":\"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/\",\"name\":\"Pillar 2 Readiness: Global Minimum Tax & Law 7\/2024\",\"isPartOf\":{\"@id\":\"https:\/\/www.mmmm.es\/de\/#website\"},\"datePublished\":\"2026-01-23T09:16:37+00:00\",\"dateModified\":\"2026-02-26T10:08:47+00:00\",\"description\":\"Ensure compliance with Law 7\/2024 on the Global Minimum Tax. Discover how our Pillar 2 Readiness service protects your subsidiary in Spain.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.mmmm.es\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pillar 2 Readiness in Spain\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.mmmm.es\/de\/#website\",\"url\":\"https:\/\/www.mmmm.es\/de\/\",\"name\":\"Monereo Meyer Abogados\",\"description\":\"Monereo Meyer Abogados\",\"publisher\":{\"@id\":\"https:\/\/www.mmmm.es\/de\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.mmmm.es\/de\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.mmmm.es\/de\/#organization\",\"name\":\"Monereo Meyer Abogados\",\"url\":\"https:\/\/www.mmmm.es\/de\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.mmmm.es\/de\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.mmmm.es\/mmmm-content\/uploads\/2019\/11\/logo_azul.min_.svg\",\"contentUrl\":\"https:\/\/www.mmmm.es\/mmmm-content\/uploads\/2019\/11\/logo_azul.min_.svg\",\"width\":177,\"height\":66,\"caption\":\"Monereo Meyer Abogados\"},\"image\":{\"@id\":\"https:\/\/www.mmmm.es\/de\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/twitter.com\/mmmm_abogados\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Pillar 2 Readiness: Global Minimum Tax & Law 7\/2024","description":"Ensure compliance with Law 7\/2024 on the Global Minimum Tax. Discover how our Pillar 2 Readiness service protects your subsidiary in Spain.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/","og_locale":"en_US","og_type":"article","og_title":"Pillar 2 Readiness in Spain","og_description":"Ensure compliance with Law 7\/2024 on the Global Minimum Tax. Discover how our Pillar 2 Readiness service protects your subsidiary in Spain.","og_url":"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/","og_site_name":"Monereo Meyer Abogados","article_modified_time":"2026-02-26T10:08:47+00:00","og_image":[{"url":"https:\/\/www.mmmm.es\/mmmm-content\/uploads\/lawyers-files\/manzanares_victor-500x500.jpg"}],"twitter_card":"summary_large_image","twitter_site":"@mmmm_abogados","twitter_misc":{"Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/","url":"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/","name":"Pillar 2 Readiness: Global Minimum Tax & Law 7\/2024","isPartOf":{"@id":"https:\/\/www.mmmm.es\/de\/#website"},"datePublished":"2026-01-23T09:16:37+00:00","dateModified":"2026-02-26T10:08:47+00:00","description":"Ensure compliance with Law 7\/2024 on the Global Minimum Tax. Discover how our Pillar 2 Readiness service protects your subsidiary in Spain.","breadcrumb":{"@id":"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.mmmm.es\/en\/pillar-2-readiness-in-spain\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.mmmm.es\/en\/"},{"@type":"ListItem","position":2,"name":"Pillar 2 Readiness in Spain"}]},{"@type":"WebSite","@id":"https:\/\/www.mmmm.es\/de\/#website","url":"https:\/\/www.mmmm.es\/de\/","name":"Monereo Meyer Abogados","description":"Monereo Meyer Abogados","publisher":{"@id":"https:\/\/www.mmmm.es\/de\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.mmmm.es\/de\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.mmmm.es\/de\/#organization","name":"Monereo Meyer Abogados","url":"https:\/\/www.mmmm.es\/de\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.mmmm.es\/de\/#\/schema\/logo\/image\/","url":"https:\/\/www.mmmm.es\/mmmm-content\/uploads\/2019\/11\/logo_azul.min_.svg","contentUrl":"https:\/\/www.mmmm.es\/mmmm-content\/uploads\/2019\/11\/logo_azul.min_.svg","width":177,"height":66,"caption":"Monereo Meyer Abogados"},"image":{"@id":"https:\/\/www.mmmm.es\/de\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/twitter.com\/mmmm_abogados"]}]}},"_links":{"self":[{"href":"https:\/\/www.mmmm.es\/en\/wp-json\/wp\/v2\/pages\/23154\/"}],"collection":[{"href":"https:\/\/www.mmmm.es\/en\/wp-json\/wp\/v2\/pages\/"}],"about":[{"href":"https:\/\/www.mmmm.es\/en\/wp-json\/wp\/v2\/types\/page\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.mmmm.es\/en\/wp-json\/wp\/v2\/users\/91\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mmmm.es\/en\/wp-json\/wp\/v2\/comments\/?post=23154"}],"version-history":[{"count":6,"href":"https:\/\/www.mmmm.es\/en\/wp-json\/wp\/v2\/pages\/23154\/revisions\/"}],"predecessor-version":[{"id":23528,"href":"https:\/\/www.mmmm.es\/en\/wp-json\/wp\/v2\/pages\/23154\/revisions\/23528\/"}],"wp:attachment":[{"href":"https:\/\/www.mmmm.es\/en\/wp-json\/wp\/v2\/media\/?parent=23154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}