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Transfer and related party transactions

Pursuant to Spanish Tax Law, within the scope of transactions carried out between related parties, taxpayer has to mark to market and compile with specific documentary obligations.

In addition, there is a concrete sanctioning regime which has risen up as a controversial issue among the affected taxpayers.

“Mourentán – Mentores de Empresas” has the tools for planning and meeting with the legal provisions set by the applicable legislation:

 

  • Planning/Design of transfer pricing policies.
  • Preparation of the documentation obligations specific to related transactions.
  • Assistance through the procedures to be held before the Spanish Tax Administration.
  • Methods for calculating the open market value.
  • Analysis of the contractual clauses, upon a transfer prices legislation´ perspective.