On February 27th, was published in BOE the resolution of February 6th, 2023, which establishes the general guidelines of Tax and Customs Control Plan of 2023, which includes the reinforcement of the 360º strategy on transfer pricing purposes.
Under this line of action, the Tax Administration will intensify management and control with the identification of tax risks that may affect transactions among related parties, as a result from the incorrect determination of transfer pricing policies in multinational groups.
Access the complete resolution HERE
