10 errors in transfer pricing documentation that the AEAT can review
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.
Tag: cumplimiento-tributario
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.
Form 232: when to file it and what tax risks it reveals
Form 232 is not just a formality. The data it contains feeds the AEAT risk analysis system and can trigger a transfer pricing inspection.
Spain: 2025 Tax Control Plan Guidelines – AEAT’s Transfer Pricing Priorities
The 2025 Tax Control Plan strengthens transfer pricing oversight in Spain with a comprehensive approach: documentation review, automated risk analysis, and international cooperation. ALS offers expert advisory services to anticipate risks and ensure regulatory compliance with legal certainty.
Taxation and Transfer Pricing in LATAM – Key Updates from February and March 2025
LATAM tax authorities are tightening transfer pricing controls with new obligations, audits, and alignment with OECD standards. At ALS Transfer Pricing, we offer expert advisory services to help companies anticipate risks, ensure regulatory compliance, and adapt their tax strategies across the region.