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Approval of the Complementary Tax Regulations

Royal Decree 252/2025, of April 1, was published in the Official State Gazette (BOE) of April 2. This decree approves the Complementary Tax Regulations to guarantee a minimum overall level of taxation for multinational groups and large national groups.

This Royal Decree develops the Complementary Tax, created in Law 7/2024, to guarantee a minimum global level of taxation for multinational groups and large national groups.

Real Decreto 252/2025, de 1 de abril,

por el que se aprueba el Reglamento del Impuesto Complementario para garantizar un nivel mínimo global de imposición para los grupos multinacionales y los grupos nacionales de gran magnitud.