Index of Guide to mutual procedures Fold Unfold Generate PDF Filter Filter by name e.4 Constitution and composition of the advisory committee 4.Unilateral stage Arbitration stage c.4 The article of the convention 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. a. Notification of the agreement between competent authorities to the Spanish taxpayer Accrual of late-payment interest 6.Implementation of the agreement e.1 General issues c.10 Details of any administrative or judicial appeals brought by the applicant or by the other parties involved, as well as any decisions issued regarding the same question Non-initiation of a mutual agreement procedure in the absence of a tax assessment, for example, on the basis of a simple self-assessment that 'gives rise' to double taxation. Refusal to initiate the mutual agreement procedure d.1 Withdrawal d.3 Unjustified objection Application of agreements reached between competent authorities regardless of domestic limitation periods Compatibility with appeals/claims c.2 Who are the other parties involved in the transactions under examination and how do I identify them? c.7 The amounts in question in the currencies of the states concerned c.5 Identification of the tax or settlement periods concerned b. Acceptance of the agreement by the Spanish taxpayer (and withdrawal of any pending appeals) 1.Introduction c. What types of mutual agreement procedure are there? Can a mutual agreement procedure relating to transfer pricing be requested under a tax agreement when that convention does not include an article equivalent to Article 9.2 of the OECD's model tax convention on income and on capital? e. Informing courts of acceptance of the request for suspension purposes c.3 Identification of the competent foreign tax authority Part two.FAQs 5.Bilateral stage Part oneThe procedure and its phases Cost of requesting a mutual agreement procedure Rights of the taxpayer in the mutual agreement procedure a. What is a mutual agreement procedure? c.15 Do I have to submit any documentation with my request for initiation? a. Position reports e. Who can request the initiation of a mutual agreement procedure? Suspension of collection of tax debt Mutual agreement procedure to discuss interest and penalties a. Notification of acceptance/refusal to the Spanish taxpayer h. How long do I have to request the initiation of a mutual agreement procedure? c. Acceptance of the agreement by the taxpayer of the other state d.4 The question to which the procedure relates does not exist or ceases to exist c. Communication of acceptance/refusal to the other competent authority b. Negotiation c.6 Detailed description of the relevant facts and circumstances of the case b. Where are mutual agreement procedures regulated? c. Detailed content 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.2 Where there is a final judgment of a Spanish court, or an equivalent decision of a court of another affected state that binds the competent authority in accordance with its domestic law, regarding the elements of the tax obligation which have been the subject of the mutual agreement procedure c.14 Date and signature of the applicant or their representative g. Informing the court of the termination of the procedure e.2 Time period after which arbitration is triggered a. What requirements must the request for initiation comply with? c.1 Type of procedure e.3 Calculating the time period after which arbitration is triggered d. Other ways in which the mutual agreement procedure may terminate c. Agreement between competent authorities Compatibility with anti-abuse clauses f. To whom should the request for initiation of a mutual agreement procedure be directed? d. Closure letter to the other competent authority b. Grounds for refusing a request for initiation b.1 International law b.2 Domestic law e.6 Conclusion of the procedure Incomplete application for initiation e. When the agreement becomes final Publication of agreements reached between competent authorities in the context of mutual agreement procedures g. Who is the Spanish competent authority for mutual agreement procedures? i. How will I know that the competent authority has received my request? f. Communication of the agreement to the local office for implementation b. Minimum content 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 taxable 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 2.Request for initiation d. Can mutual agreement procedures be combined with different legal bases? c.12 Declaration stating whether the request includes any question which may be regarded as forming part of an agreed prior assessment procedure or another similar procedure d. Cases where the request has been accepted in the other state Compatibility with certificates of agreement/approval e. Arbitration stage 3.Acceptance/refusal of the request Possibility of multilateral mutual agreement procedures e.5 Arbitration decision c.8 Details regarding the relationships, situations or structure of the transactions between the persons concerned Agreement does not constitute a precedent Compatibility with penalties c.13 Commitment by the applicant to respond as completely and quickly as possible to all requests made by the tax authority and to provide the tax authority with the documentation relating to the case
Guide to mutual agreement procedures
Minimum standard 2.1 of Action 14 of the BEPS Project sets out the obligation to publish the rules, guidelines and procedures on access to and use of the mutual agreement procedure in a manner that is 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 very positively assessed in Spain's
peer review process relating to the aforementioned Action 14.
However, this Guide to Mutual agreement Procedures has been created, focusing on those that fall within the competence of the Tax Agency, with the aim of making the essential aspects of the content of the aforementioned regulation available to taxpayers in a more accessible language.This Guide to Mutual agreement Procedures is part of the taxpayer information services provided by the Tax Agency.
In any case, this Guide to Mutual agreement Procedures is not intended to replace the applicable legislation, but only to facilitate its understanding.
In case of any interpretative doubt between the above and the national or international rules applicable to the mutual agreement procedures, the latter shall apply.
Finally, it should also be noted that this guide only reflects the regulations in force from the Spanish perspective.However, mutual agreement procedures will be affected by the domestic law of the other jurisdictions involved, which may, at times, prevent access or resolution.