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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.