Insights

In our Insights section, you can access our free publications, our regular newsletter and more information on transfer pricing and our firm

October 2018 – TPS News Alert

Published in Newsletters

The Filing period for Transfer Pricing Reporting (Form 232) is due in November Spanish resident companies and permanent establishments in Spain with tax year ending 31 December 2017 must file the Tax Reporting (Form 232) on related-party transactions and transactions/investments in tax havens during the month of November 2018. For those taxpayers with a different tax […]

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July 2018 – TPS News Alert

Published in Newsletters

  In our July 2018 News Alert, we inform on the latest amendments to the OECD Guidelines on Intangible Assets and the Profit-Split Method, ongoing projects of the BEPS Inclusive Framework and the latest  court rulings on transfer pricing   OECD Revised Guidance on the Application of the Transactional Profit Split Method This past June 21st, […]

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Spanish Finance Ministry approves new transfer pricing form 232

Published in Transfer pricing news

On August 31st, Ministerial Order HFP/816/2017 of August 28th, 2007 has approved form 232 for the reporting of related-party transactions, operations and situations related to countries or territories classified as tax havens. For fiscal years beginning on or after January 1st, 2016, Spanish resident companies and permanent establishments located in Spain should report, using the […]

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CbC Reporting Form 231 approved in Spain

Published in TPS

The Official Gazette publishes the Ministry’s Order approving the Form 231 for Country by Country Reporting. This tax form must be filed by Spanish-resident ultimate parent company or designated entities for groups with a consolidated turnover amounting to at least 750 million euros. The filing period starts at the year-end of the parent company and […]

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TPS becomes member of TPA Global network

Published in TPS

Transfer Pricing Specialists (TPS) is recognized as a leading independent Transfer Pricing firm in Spain. Founded by professionals with many relevant years of experience doing business in the field, TPS is currently the main independent player in the country. This new alliance will help to meet the growing demand of multinationals for comprehensive transfer pricing […]

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New TP documentation requirements in Spain as of January 1st, 2016

Published in Spanish TP rules, Transfer pricing news

Starting fiscal year 2016, new transfer pricing documentation requirements are applicable in Spain, since new Corporate Income Tax Regulations are adapted from the new OECD’s transfer pricing documentation package approved in the framework of the BEPS Project. These transfer pricing documentation requirements are applicable to both Spanish companies and branches or permanent establishments (PE’s) of foreign […]

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Changes in the Spanish transfer pricing legislation by the Tax Reform

Published in Transfer pricing news

In the framework of a far-reaching Tax Reform, a new Corporate Income Tax Law was passed and enacted by the Parliament, effective for the tax years beginning as of January 1st, 2015. The new legislation introduces some changes to the Spanish transfer pricing (TP) regulatory framework. Related-party definition: Direct shareholding threshold is increased from 5% […]

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