Considering the actual relevance of the Transfer Pricing topic, from our Transfer Pricing department, we would like to inform you that we have recently observed an increase in...

The General Directorate of Taxes (DGT) has admitted, in its binding consultation V0010-24 dated 13 February 2024, that a loan granted to non-tax resident individuals in Spain to...

The Spanish Central Economic-Administrative Court (TEAC), in its resolution dated 20 March 2024, confirms the non-deductibility of expenses in property leases by taxpayers...

The Central Tax Court (TEAC), in its decision dated 20 March 2024, has reiterated, in line with previous resolutions, that the income obtained by a resident in Germany from...

In a decision dated 22 February 2024, the Central Tax Court (TEAC) has stated that the Spanish Tax Authorities lack the authority to make an individualised request for...

The mandatory transfer pricing documentation is subject to those transactions carried out with a related party that exceed in aggregate terms €250,000 in a single tax year. In...

A recent Court decision from the Catalonian High Court of Justice (Tribunal Superior de Justicia- TSJ - case number 1947/2023) dated May 26, 2023 recently published analyses in...

Yesterday the plenary of the Constitutional Court declared the unconstitutionality of Royal Decree-Law 3/2016, through which significant measures were introduced for the taxation...

The National Audicence, in the statement dated May 31st 2023, has deemed that, in the transfer pricing adjustment carried out, the reference to the fact that the margins are...

In relation to the calculation of the limitation of financial expenses for the purpose of determining the taxable base of the Corporation Tax, it should be noted that in the BOE...