Note on the competent bodies in Spain for the purposes of mutual agreement procedures

With effect from 1 January 2016, there was an internal reorganisation in Spain regarding jurisdiction over mutual agreement procedures (MAP) [i] .

The first Final Provision. One. of Royal Decree 634/2015, of 10 July, approving the Corporation Income Tax Regulation (Official State Gazette of 11/07/2015) amended Article 2 of the Regulation on Mutual Agreement Procedures in matters of direct taxation approved by Royal Decree 1794/2008, of November 3 (Official State Gazette of November 18, 2008) which regulates the competent authority to exercise the duties governed in this Regulation.

As a result of this change, from 1 January 2016 onwards, the competences for processing and resolving the Mutual Agreement Procedures subject to transfer prices (including those relating to profit allocation to permanent establishments) will be carried out by the Tax Agency (AEAT), and specifically, by the International Tax Office (ONFI), which is part of the Tax Inspection Department.

Applications and any questions relating to mutual agreement procedures should be addressed to the Office in the following cases:

when it is a case of those provided for in the articles relating to business profits (usually, article 7) and associated companies (usually, article 9) of the applicable Double Taxation Conventions, whether it has been brought under the respective Double Taxation Convention or under the mechanisms for resolving those disputes referred to in Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union, transposed into the Regulation on mutual agreement procedures in matters of direct taxation, approved by Royal Decree 1794/2008 of 3 November, amended by Royal Decree 399/2021 of 8 June, or
where the request is based on the European Arbitration Convention.

Under the Third Final Provision of Royal Decree 1021/2015, of 13 November, bringing a Single Transitional Provision in the Regulation on Mutual Agreement Procedures in matters of direct taxation, the ONFI has assumed the cases which were pending termination and which began before 1 January 2016.

The ONFI contact details are as follows:

Head of International Taxation Office

Agencia Estatal de Administración Tributaria (AEAT)

Paseo de la Castellana 147

Postcode: 28046 MADRID

Telephone: +34 91 7498663 / Fax: +34 91 7498685

Email: onfi.map@correo.aeat.es email icon

Similarly, the competence for the remaining cases that may be subject to Mutual Agreement Procedures, including, but not limited to, conflicts of residence, issues pertaining to permanent establishment definition or the interpretation of any clause in the Double taxation treaties, remains in the General Directorate of Taxes, where such competence has been carried out thus far. Therefore, matters and applications relating to these cases must continue to be addressed to the Sub-directorate General of International Taxation of the aforementioned General Directorate:

The contact details of the Sub-directorate General of International Taxation are as follows:

Sub-directorate General of International Taxation

General Directorate for Taxation Ministerio de Hacienda

Ministry of Finance

C/ Alcalá 5

Postcode 28014 MADRID

Telephone: +34 91 595 80 85 / Fax: +34 91 595 80 03

Email: fiscalidad.internacional@tributos.hacienda.gob.es email icon

[i] Mutual agreement procedures provided for in the Conventions to avoid double taxation concluded by Spain (usually article 25) and in Convention 90/436/EEC on the elimination of double taxation in the event of adjustment of the profits of associated enterprises (Arbitration Convention), done in Brussels on 23 July 1990 and in Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union, transposed by the Regulation on mutual agreement procedures in matters of direct taxation, approved by Royal Decree 1794/2008, of 3 November, and amended by Royal Decree 399/2021, of 8 June.