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7 - Transfer pricing in Spain

The tax problem for the next ten years

from Part II - North America and Europe

Published online by Cambridge University Press:  05 November 2014

By
Violeta Ruiz Almendral
Edited by
Eduardo Baistrocchi  and
Ian Roxan
Eduardo Baistrocchi
Affiliation:
London School of Economics and Political Science
Ian Roxan
Affiliation:
London School of Economics and Political Science
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Summary

Introduction

Until recently, transfer pricing was not an issue for the Spanish taxpayers operating internationally, at least not a serious one, even if it was problematic for those operating on a domestic plane. This started to change radically in 2006, when a new regime, including its particularly burdensome documentation requirements, came into force. The first tax filing following the new transfer pricing rules took place in July 2010.

For this reason the year of writing, 2011, is either a perfect year to write about transfer pricing in Spain – as there is a great deal of room for speculation, given that there is virtually no case law on the new rules – or, for the same reason, a terrible year. I will assume it is the first possibility and dedicate the following pages to report what has happened until now; how the law of transfer pricing has actually been implemented and what may happen in the following years, considering the substantial changes that transfer pricing in Spain has undergone.

Type
Chapter
Information
Resolving Transfer Pricing Disputes
A Global Analysis
 , pp. 247 - 302
Publisher: Cambridge University Press
Print publication year: 2012

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