Insights

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

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

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CbC Reporting Form 231 approved in Spain

Published in TPS

The Official Gazette publishes today the Ministry’s Order approving the Form 231 for the Country by Country Reporting. This tax form must be filed Spanish-resident ultimate parent company or dessignated 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 […]

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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 from 1 January 2016

Published in Spanish TP rules, Transfer pricing news

Starting fiscal year 2016, new transfer pricing documentation requirements are applicable in Spain, since the new Corporate Income Tax Regulations are adapted to 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) […]

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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 has passed by the Parliament, enacted and effective for the tax years beginning as from 1 January 2015. The new legislation introduces some changes in the Spanish transfer pricing (TP) regulatory framework. Related-party definition: Direct shareholding threshold is increased from 5% […]

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