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.
Tag: espana
OECD Publishes New Guidelines on the Global Minimum Tax and Spain Implements Pillar Two Framework
The OECD has published new guidelines on the Global Minimum Tax, and Spain has passed Law 7/2024 to implement Pillar Two. These measures require multinationals to adapt their tax structures, meet new reporting obligations, and prepare for an effective minimum taxation of 15%.