Transfer Pricing End-of-Year Adjustments in Spain

Journal
Author
Hortala i Vallvé, J.; Bargalló, C.; Collado, J.
Country
Spain
Published Date
Issue
International Transfer Pricing Journal 2024 (Volume 31), No. 7
FormatPDF
EUR
45
| USD
50 (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.