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The Spanish National High Court upholds the Tax Administration challenging the selected transfer pricing method

The Spanish National High Court upholds the Tax Administration challenging the selected transfer pricing method

In the recent resolution 5537/2021 of 20 December 2021 (Rec. n.º 537/2018) of the Administrative Chamber, the National High Court considers that the most appropriate method for the valuation of related-party transactions is the transactional net margin (hereinafter, “TNMM”) argued by the Tax Administration, instead of the comparable uncontrolled price method (hereinafter, “CUP”) applied by the taxpayer.

Case under analysis

The case under analysis is about a group of companies located in Spain, being the activity of one of the entities the marketing and distribution of beverages that are manufactured by two other entities of the group that are wholly owned by the first company.

The transactional flow is shown below:

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