Contents of the Guide to mutual agreement proceduresFold Expand Generate PDF Filter
Filter by name b. Acceptance of the agreement by the spanish taxpayer (and withdrawal of any pending appeals) or rejection of the agreement c.8 DETAILS REGARDING THE RELATIONSHIPS, SITUATIONS OR STRUCTURE OF THE TRANSACTIONS BETWEEN THE PERSONS CONCERNED e. Arbitration Stage Incomplete mutual agreement procedure request Implementation of mutual agreements regardless of the expiration of domestic statute of initiation. e.3 Starting point of the time period after which arbitration is triggered c.12 STATEMENT DECLARING IFTHE REQUEST INVOLVES ANY ISSUE THAT COULD BE DEEMED AS INTEGRATED IN AN ADVANCE PRICE AGREEMENT OR ANOTHER SIMILAR PROCEDURE c.9 NATURE AND DATE OF THE ACTIONS GIVING RISE TO THE QUESTION TO BE COVERED BY THE PROCEDURE, INCLUDING, WHERE APPLICABLE, DETAILS OF THE SAME INCOME RECEIVED IN THE OTHER MEMBER STATE CONCERNED AND OF INCLUSION OF SUCH INCOME IN THE TAX BASE IN THAT STATE, AND DETAILS OF THE TAX CHARGED OR THAT WILL BE CHARGED IN RELATION TO SUCH INCOME IN THE OTHER STATE CONCERNED c.15 Do I have to submit any documentation with my request for initiation? 2. REQUEST FOR INITIATION a. Position paper e. Informing courts of acceptance of the request for suspension purposes a. What requirements must the request for initiation comply with? f. Communication of the agreement to the local office for implementation e.4 Constitucion and Composition of the advisory commision e.2 Time period after which arbitration is triggered c.5 IDENTIFICATION OF THE FISCAL YEARS OR ASSESMENT PERIODS INVOLVED c.11 INDICATION OF WHETHER THE TAXPAYER HAS PREVIOUSLY SUBMITTED A REQUEST TO ANY OF THE COMPETENT AUTHORITIES INVOLVED, WITHIN THE FRAMEWORK OF A MUTUAL AGREEMENT PROCEDURE REGULATED IN THIS REGULATION AND REGARDING THE SAME OR A SIMILAR QUESTION d.4 The question to which the procedure relates does not exist or ceases to exist Part two. Frequently asked questions (FAQ) Suspension of tax collection. e. Who can request to initiate a mutual agreement procedure? Can a transfer pricing mutual agreement procedure be requested under a tax treaty when that tax treaty does not include an article equivalent to article 9.2 of the oecd model tax convention on income and on capital? Denial to initiate the mutual agreement procedure c. Communication of acceptance/denial to the other competent authority d. Can mutual agreement procedures with different legal bases be combined? Rights and obligations of the taxpayer in the mutual agreement procedure Publication of mutual agreements a. Notification of acceptance/denial to the spanish taxpayer Compatibility with anti-abuse provisions c. What types of mutual agreement procedures are there? Non-initiation of a mutual agreement procedure in the absence of a tax assessment, for example, on the basis of a self-assessment that ‘gives rise’ to double taxation. “generate” double taxation e. When the agreement becomes final c.3 IDENTIFICATION OF THE FOREIGN COMPETENT AUTHORITY c.6 DETAILED DESCRIPTION OF THE RELEVANT FACTS AND CIRCUMSTANCES OF THE CASE f. To whom should the request for initiation of a mutual agreement procedure be submitted? Arbitration Stage c.14 DATE AND SIGNATURE OF THE APPLICANT OR THEIR REPRESENTATIVE 1. Introduction i. How will I know that the competent authority has received my request? d.3 Objection not justified Possibility of multilateral mutual agreement procedures c.4 THE ARTICLE OF THE TAX TREATY WHICH THE TAXPAYER BELIEVES NOT TO HAVE BEEN APPLIED CORRECTLY AND THE TAXPAYER'S OWN INTERPRETATION OF THAT ARTICLE, EXPLAINING THE REASON FOR WHICH THE TAXPAYER BELIEVES THERE TO BE A QUESTION COVERED BY THE PROCEDURE Mutual agreement procedure for discussing the interest and penalties e.6 Conclusion of the procedure 3. Acceptance/denial of the request d. Cases where the request has been accepted in the other state 4. Unilateral stage b. Grounds for denying the initiation of a mutual agreement procedure. c.1 Type of procedure b. Where are mutual agreement procedures regulated? c.10 IDENTIFICATION OF ANY ADMINISTRATIVE OR JUDICIAL APPEAL FILED BY THE APPLICANT OR BY ANY OTHER PARTIES INVOLVED, AS WELL AS ANY DECISIONS GIVEN ON THE SAME ISSUES First part. The procedure and its phases b. Negotiation c.13 COMMITMENT BY THE APPLICANT TO REPLY AS FULLY AND PROMPTLY AS POSSIBLE TO ANY REQUEST OF THE TAX AUTHORITY AND TO MAKE AVAILABLE TO THE TAX AUTHORITY WITH THE ANY DOCUMENT RELATED TO THE CASE Compatibility with penalties 6. Implementation of the agreement a. Notification of the mutual agreement to the Spanish taxpayer d. Closing letter to the other competent authority g. Who is the spanish competent authority for mutual agreement procedures? 5. Bilateral stage c. Agreement between competent authorities c. Acceptance of the agreement by the taxpayer of the other state b. Minimum content b.2 Domestic law c.2 WHO ARE THE OTHER PARTIES INVOLVED IN THE TRANSACTIONS UNDER EXAMINATION AND HOW DO I IDENTIFY THEM? d. Other ways in which the mutual agreement procedure may terminate Cost of requesting a mutual agreement procedure Compatibility with audit settlement or assessments with the taxpayer’s agreement c. Detailed content b.1 International law d.1 Withdrawal d.2 When there is a final judgment from a Spanish court or any other equivalent decision of a court of another affected state that is binding upon the competent authority in accordance with its internal regulations, on the elements of the tax obligation that were subject to the mutual agreement procedure Accrual of late-payment interest h. How long do I have to request the initiation of a mutual agreement procedure? Compatibility with appeals/claims a. What is a mutual agreement procedure? Mutual agreement does not have precedential value g. Informing the court or the tribunal of the termination of the procedure e.5 Advisory commision's decision e.1 General matters c.7 THE AMOUNTS IN QUESTION IN THE CURRENCIES OF THE STATES CONCERNED
Guide to mutual agreement procedures Minimum Standard 2.1 of Action 14 of the BEPS Project lays out the obligation to publish the rules, guidelines and procedures on access to and use of mutual agreement procedure, such that they are available to taxpayers. In this regard, the Regulation on mutual agreement procedures (Royal Decree 1794/2008), amended by Royal Decree 399/2021 of 8 June, was praised during the peer review process of Spain regarding the aforementioned Action 14.
Even so, this Guide to Mutual Agreement Procedures has been created, focused on aspects under the purview of the AEAT, in order to make available to taxpayers the essential elements of the content of the aforementioned regulation using more accessible language. This Guide to Mutual Agreement Procedures is part of the information services provided by the AEAT.
In any case, this Guide to Mutual Agreement Procedures is not intended to replace the applicable regulations, but only to facilitate their understanding. Should any questions arise involving the interpretation provided herein and the national or international rules applicable to mutual agreement procedures, the latter shall prevail.
Finally, it is important to note that this guide only reflects the applicable regulations from the Spanish perspective. However, mutual agreement procedures will be affected by the domestic regulations of the other jurisdictions involved, which may sometimes impede their processing or resolution.
First part. The procedure and its phases Part two. Frequently asked questions (FAQ)