Transfer pricing in Spain

Amid the growing globalisation of the business society and the transactions between related companies, it is vital to know whether your company is complying with the regulations established by the OECD regarding transfer pricing in Spain.

The services offered by our Department of Transfer Pricing in Spain are as follows:

  • Risk analysis relating to transfer pricing in Spain: review of the company’s current situation regarding transfer pricing, localisation of possible tax contingencies and improvement recommendations
  • Establishment and implementation of transfer pricing policies: assistance in defining the conditions to apply in related transactions, as well as support in the implementation of them within the organisation in order to set out the company’s transfer pricing strategy
  • Advice in meeting the documentation-related tax obligations
    Comparability studies: application of the methods provided under Spanish legislation. Use of the established databases in the practice.
    Country-by-country report: advice and assistance in preparing Form 231 regarding country-by-country information.
  • Assistance in inspection procedures: collaboration and advice in the event of Tax Authority-related requirements.
  • Review of contracts and agreements: review of intercompany contracts and agreements from the perspective of current legislation on transfer pricing in Spain