Contents of the Guide to mutual agreement proceduresFold Expand Generate PDF Filter
Filter by name e.4 Constitucion and Composition of the advisory commision 4. Unilateral stage Arbitration Stage c.4 THE ARTICLE OF THE TAX TREATY 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 mutual agreement to the Spanish taxpayer Accrual of late-payment interest 6. Implementation of the agreement e.1 General matters c.10 IDENTIFICATION OF ANY ADMINISTRATIVE OR JUDICIAL APPEAL FILED BY THE APPLICANT OR BY ANY OTHER PARTIES INVOLVED, AS WELL AS ANY DECISIONS GIVEN ON THE SAME ISSUES Non-initiation of a mutual agreement procedure in the absence of a tax assessment, for example, on the basis of a self-assessment that ‘gives rise’ to double taxation. “generate” double taxation Denial to initiate the mutual agreement procedure d.1 Withdrawal d.3 Objection not justified Implementation of mutual agreements regardless of the expiration of domestic statute of initiation. 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 FISCAL YEARS OR ASSESMENT PERIODS INVOLVED b. Acceptance of the agreement by the spanish taxpayer (and withdrawal of any pending appeals) or rejection of the agreement 1. Introduction c. What types of mutual agreement procedures are there? Can a transfer pricing mutual agreement procedure be requested under a tax treaty when that tax treaty does not include an article equivalent to article 9.2 of the oecd model tax convention on income and on capital? e. Informing courts of acceptance of the request for suspension purposes c.3 IDENTIFICATION OF THE FOREIGN COMPETENT AUTHORITY Second part. Frequently asked questions (FAQ) 5. Bilateral stage First part. The procedure and its phases Cost of requesting a mutual agreement procedure Rights and obligations 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 paper e. Who can request to initiate a mutual agreement procedure? Suspension of tax collection. Mutual agreement procedure for discussing the interest and penalties a. Notification of acceptance/denial 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/denial 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 When there is a final judgment from a Spanish court or any other equivalent decision of a court of another affected state that is binding upon the competent authority in accordance with its internal regulations, on the elements of the tax obligation that were subject to the mutual agreement procedure c.14 DATE AND SIGNATURE OF THE APPLICANT OR THEIR REPRESENTATIVE g. Informing the court or the tribunal 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 Starting point of 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 provisions f. To whom should the request for initiation of a mutual agreement procedure be submitted? d. Closing letter to the other competent authority b. Grounds for denying the initiation of a mutual agreement procedure. b.1 International law b.2 Domestic law e.6 Conclusion of the procedure Incomplete mutual agreement procedure request e. When the agreement becomes final Publication of mutual agreements 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 TAX 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 with different legal bases be combined? c.12 STATEMENT DECLARING IFTHE REQUEST INVOLVES ANY ISSUE THAT COULD BE DEEMED AS INTEGRATED IN AN ADVANCE PRICE AGREEMENT OR ANOTHER SIMILAR PROCEDURE d. Cases where the request has been accepted in the other state Compatibility with audit settlement or assessments with the taxpayer’s agreement e. Arbitration Stage 3. Acceptance/denial of the request Possibility of multilateral mutual agreement procedures e.5 Advisory commision's decision c.8 DETAILS REGARDING THE RELATIONSHIPS, SITUATIONS OR STRUCTURE OF THE TRANSACTIONS BETWEEN THE PERSONS CONCERNED Mutual agreement does not have precedential value Compatibility with penalties c.13 COMMITMENT BY THE APPLICANT TO REPLY AS FULLY AND PROMPTLY AS POSSIBLE TO ANY REQUEST OF THE TAX AUTHORITY AND TO MAKE AVAILABLE TO THE TAX AUTHORITY WITH THE ANY DOCUMENT RELATED TO THE CASE
Guide to mutual agreement procedures Minimum Standard 2.1 of Action 14 of the BEPS Project lays out the obligation to publish the rules, guidelines and procedures on access to and use of mutual agreement procedure, such that they are 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 praised during the peer review process of Spain regarding the aforementioned Action 14.
Even so, this Guide to Mutual Agreement Procedures has been created, focused on aspects under the purview of the AEAT, in order to make available to taxpayers the essential elements of the content of the aforementioned regulation using more accessible language. This Guide to Mutual Agreement Procedures is part of the information services provided by the AEAT.
In any case, this Guide to Mutual Agreement Procedures is not intended to replace the applicable regulations, but only to facilitate their understanding. Should any questions arise involving the interpretation provided herein and the national or international rules applicable to mutual agreement procedures, the latter shall prevail.
Finally, it is important to note that this guide only reflects the applicable regulations from the Spanish perspective. However, mutual agreement procedures will be affected by the domestic regulations of the other jurisdictions involved, which may sometimes impede their processing or resolution.