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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.

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

A poorly built benchmarking study can be worse than having none. The AEAT can use it against the taxpayer if the selection criteria are inconsistent.
For an intragroup service to be deductible, it is not enough to have it recorded in the accounts. The AEAT requires proof that the service was actually performed.
A deficient Local File not only exposes the taxpayer to formal penalties. These are the most common errors detected by the AEAT in its reviews.
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.