Jurisdiction Under Scrutiny: 16 Things to Know About Transfer Pricing in Spain

Jurisdiction Under Scrutiny: 16 Things to Know About Transfer Pricing in Spain

The tax authority in Spain is the Spanish National Tax Agency (Agencia Estatal de Administracion Tributaria – AEAT) and General Directorate of Taxation (Direccion General de Tributos – DGT).  Spain is an OECD member,   Spain, and the Spanish Transfer Pricing Guidelines are generally consistent with the OECD guidelines, meaning that taxpayers above a certain threshold are required to prepare master and local files.   Form 232 is a special info…