GeneraGIR
Prepare, calculate and file the GIR return (OECD Pillar Two / Model 241) for AEAT, Bizkaia and Gipuzkoa, with over 140 integrated OECD validation rules.
What is the GIR?
In 2021, the OECD and G20 agreed on a set of rules known as Pillar Two to ensure that large multinational groups pay a minimum effective tax rate of 15% in every jurisdiction where they operate, regardless of where their profits are booked. This agreement, endorsed by over 140 countries, is the most significant reform in international tax law in a century.
The GIR (GloBE Information Return) is the standardised form designed by the OECD for multinational groups to file the information needed to compute the Top-Up Tax annually. It is not a tax in itself, but the information vehicle that allows tax authorities to determine whether each jurisdiction where the group operates receives the 15% minimum tax.
In Spain, the GIR has been adopted as Model 241 (Order HAC/1198/2025), with the same content and XML structure as the OECD standard, adapted with a national header for electronic filing. The foral territories —Bizkaia (OF 164/2026) and Gipuzkoa (OF 147/2026)— have enacted their own implementing regulations, with Navarra and Araba in progress.
Who must file: multinational enterprise groups and large domestic groups with consolidated revenue ≥ 750 M€. The first filing deadline is 30 June 2026 for fiscal year 2024.
GeneraGIR — software for the GIR return
GeneraGIR is a desktop application that covers the full GIR compliance cycle: from data entry and tax computation to XML generation and telematic filing. It works offline —all processing is done locally— and each return is stored in a single .ggir file containing the entire data hierarchy.
It is aimed at tax advisors, in-house compliance teams of multinational groups, and any professional who needs to prepare and file GIR returns for entities based in Spain (AEAT, Bizkaia, Gipuzkoa), with the ability to add new international filing destinations progressively.
Key features
✅Full pre-validation with over 140 OECD rules
While other tools only validate the XML structure against the XSD, GeneraGIR incorporates over 140 semantic OECD validation rules on the data itself: cross-section coherence, valid code combinations, conditional mandatory fields, date ranges and cross-table consistency. They run on demand and errors are shown in a navigable list that takes you directly to the offending record. View full list.
🧮ETR / Top-Up Tax calculator
Automatically computes the effective tax rate (ETR), the Top-Up Tax percentage and the resulting amount from Constituent Entity data. Applies the transitional SBIE rates for 2023-2033 and all Safe Harbours (De Minimis, CbCR, UTPR, QDMTT, SBTI).
Enables what-if simulations —change an input and see how the result changes— for scenario planning and informed decision-making. View detailed documentation.
📍Multi-territory coverage
AEAT, Bizkaia and Gipuzkoa in a single product. Each territory has its own regulations, SOAP endpoints and acceptance regime (partial per DocRefId for AEAT and Gipuzkoa, all-or-nothing for Bizkaia).
The same XML content works for all three destinations; the application handles the wrapper, HTTP headers and encoding specifics for each authority. No need to switch tools or workflows.
📁Single .ggir file
Each return is a single file containing all the information —up to 5 nesting levels— in a self-contained format. Save it, copy it, attach it to an email, push it to a repository. No external database, no server, no schema migrations.
When you open it, the application restores the exact working state. If the internal structure changes, the software migrates the file transparently.
🌐Multi-language ES / EN
Full interface in Spanish and English. All lookup codes (countries, TIN types, GIR categories) and validation messages are available in both languages. Work in your team's language and file in the one required by the authority.
📊Excel import
10-sheet template with approximately 400 fields covering all GIR sections. Ideal for users who already have their data in spreadsheets and do not want to re-enter it manually. The application reads the template, splits multi-value cells and builds the data hierarchy automatically.
🔄Complete offline → online cycle
Work offline: enter data, calculate, validate, generate the XML. When ready, a single click files the return to the relevant authority via direct SOAP. The application receives and processes the receipt, extracts errors if any, and lets you navigate to the specific record that caused the outcome.
🌍International scope
The GIR is a global standard: 33 countries had confirmed operational portals before May 2026. GeneraGIR is designed to incorporate new filing destinations without changing the product's structure. Data is declared once; the filing destination is a parameter.
How it works
1
Create a return
Select destination (AEAT, Bizkaia, Gipuzkoa), message type (GIR101/102/103) and tax period. The application generates the .ggir file with the complete data structure.
2
Enter data
Fill in the GIR sections: FilingInfo, GeneralSection (UPE, CE, ExcludedEntity), Summary, JurisdictionSection (ETR, CEComputation, Overall) and UTPRAttribution. Import from Excel or from external XML.
3
Calculate and validate
Run the ETR calculation with one click. OECD validations apply on demand. Any inconsistency is flagged before the XML is generated.
4
Generate and file
Generate the XML with the wrapper of the selected destination. File via direct SOAP to the authority. Receive and process the receipt.
AEAT vs GeneraGIR
| Capability | AEAT web form | GeneraGIR |
|---|---|---|
| ETR calculation | Not available | Automatic |
| Pre-submission validation | XSD schema only, at filing time | over 140 semantic OECD rules, on demand |
| Foral territories | AEAT only | AEAT + Bizkaia + Gipuzkoa |
| Offline work | Requires connection | Full offline capability (except filing) |
| What-if simulations | No | Yes |
| Multi-language | Spanish only | ES / EN |
| Excel import | No | Yes — 10-sheet template |
Why GeneraGIR?
The AEAT web form lets you file Model 241, but it does not calculate the ETR or the Top-Up Tax amounts —it requires you to import an externally generated GLoBETax XML— and it offers no pre-submission validation. For foral territories, there is no web form at all.
GeneraGIR covers the entire process in a single workstation, with no internet connection required for preparation and calculation, and with the guarantee that OECD validations are applied before reaching the public server.
Semantic validation, not just schema validation. Most tools validate the XML against the XSD once generated: structure, types, mandatory fields. GeneraGIR also applies over 140 OECD business rules on the data before generating the XML: cross-section coherence, conditional mandatory rules, date ranges, calculations. The result is the same —an XML the authority will accept— but the path is shorter because substantive errors are corrected before they reach the server.
Milestones
30 June 2026
First GIR filing deadline for fiscal year 2024.
2026 — 2027
New international filing destinations being added.
2028
End of transitional simplified reporting framework.
Frequently asked questions
Do I need an internet connection to work with GeneraGIR?
No. All preparation, calculation and validation work is done locally. You only need a connection when filing the XML to the tax authority.
Which territories does it cover?
AEAT, Bizkaia and Gipuzkoa. The product is designed to add new international destinations progressively.
Can I import data from Excel?
Yes. The application includes a 10-sheet template with approximately 400 fields covering all GIR sections.