Form 349 is a disclosure statement in which both natural persons and companies are required to provide details of intra-community transactions in Spain during the corresponding period.
The rules and grounds of Tax Form 202 established in Royal Decree 634/2015 of 10 July, approving the Regulations of Corporation Tax. The Tax Form 202 is used to make payments on account of the Corporation Tax in Spain for both natural and legal persons, whether they are residents or not, provided they have a permanent establishment in national territory.
Telework in Spain offers extensive advantages for companies in the early business stage and in the geographical expansion stage on a national and international level, with the main aim being to reduce costs in physical infrastructure investments.
Royal Decree 634/2015, of 10 July, approving the Corporate Income Tax Regulation and Act 27/2014, both set out the particular documentation on related party transactions (transfer prices in Spain), which must be provided by tax payer who are obliged to record transactions between related parties.
There are currently various methods to determine transfer pricing in Spain. Depending on the type of operation to be examined, we will use one or the other, although the OECD clearly recommends the use of methods based on transaction analysis.