# Modelo 240 of Bizkaia: LROE de personas jurídicas y establecimientos permanentes de no residentes (Batuz)

> Form 240 (LROE de personas jurídicas y establecimientos permanentes de no residentes (Batuz)) is filed with the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). It has no fixed deadline in the calendar: it is filed when whatever triggers it happens.

- Address: https://misobligaciones.com/en/modelos/bizkaia/240/
- Reviewed on: 2026-09-21
- Language: en

## In a nutshell

- **Filed with:** the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority)
- **For those taxed in:** Bizkaia
- **How often:** anotaciones continuas
- **Deadlines in 2026:** No fixed date
- **Official calendar consulted on:** [21 September 2026](https://www.bizkaia.eus/documents/d/guest/calendario-fiscal-2026)

## Who files it

*Text from the official source, in Spanish*

Contribuyentes del Impuesto sobre Sociedades y del IRNR con establecimiento permanente de Bizkaia (obligatorio desde 2024-2026 según la ventana).

## Official links

Where it is filed, its instructions and, if there is one, the file format for importing it. All on the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority).

| For | Official link |
| --- | --- |
| Instructions and help | [LROE (Batuz)](https://www.batuz.eus/es/lroe) |
| File it | [Aplicación LROE modelo 240](https://appsec.ebizkaia.eus/JXSS001C/?procedimiento=1736&formulario=5884&idioma=C&sede=S) |
| File format | [Documentación técnica](https://www.batuz.eus/es/documentacion-tecnica) |

## Frequently asked questions

### Who has to file form 240?

According to the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority): “Contribuyentes del Impuesto sobre Sociedades y del IRNR con establecimiento permanente de Bizkaia (obligatorio desde 2024-2026 según la ventana).”

### What happens if I file form 240 late?

In Bizkaia surcharges and penalties are set by its own foral general tax regulation, not by the national law: check them on the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority) or with whoever advises you. The national rule, which gives you an idea, is in [the guide to missed deadlines](https://misobligaciones.com/en/fuera-de-plazo/).

### Does Mis Obligaciones file form 240 for me?

No. Mis Obligaciones suggests it in your calendar with the reason, takes you to its official page and reminds you a week before and the day before. The filing is done by you, or your gestoría (tax adviser’s office), on the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority).

> This is information copied from official sources to help you find your way, not tax advice: your case may have exceptions. Check it on the authority’s website or with whoever advises you.

## Official sources

- [2026 tax calendar for Bizkaia](https://www.bizkaia.eus/documents/d/guest/calendario-fiscal-2026) — Diputación Foral de Bizkaia
- [LROE (Batuz)](https://www.batuz.eus/es/lroe) — Hacienda Foral de Bizkaia
- [Aplicación LROE modelo 240](https://appsec.ebizkaia.eus/JXSS001C/?procedimiento=1736&formulario=5884&idioma=C&sede=S) — Hacienda Foral de Bizkaia
- [Documentación técnica](https://www.batuz.eus/es/documentacion-tecnica) — Hacienda Foral de Bizkaia