Transfer Pricing End-of-Year Adjustments in Spain

Journal
Hortala i Vallvé, J.; Bargalló, C.; Collado, J.
Spain
International Transfer Pricing Journal 2024 (Volume 31), No. 7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Transfer pricing year-end adjustments are common practice in Spain and are accepted by the Spanish tax authorities provided that they are well grounded on an appropriate functional and economic analysis. However, attention must be paid to certain aspects to avoid tax risks.