
How to justify intragroup services between related companies
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.

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.

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