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What the AEAT requests in a related-party transactions inspection

Knowing in advance what documentation the Inspector will look for allows companies to prepare early and reduce the impact of a tax audit.

Knowing in advance what documentation the Inspector will look for allows companies to prepare early and reduce the impact of a tax audit.
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Transfer pricing guide in Spain 2026

Transfer pricing guide in Spain 2026

Complete summary of transfer pricing obligations in Spain: who must document, what to include, when to file Form 232 and how to prepare for an inspection.