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Guide to mutual agreement procedures

b.2 Domestic law

  • Additional provision one of the Consolidated Text of the Non-Resident Income Tax Act, approved by Legislative Royal Decree 5/2004, of 5 March and amended by Royal Decree-Law 3/2020, of 4 February.

  • Additional provision twenty-one of Law 58/2003, of 17 December, the General Tax Act.

  • Additional provision nine of Law 29/1998, of 13 July, regulating the administrative justice system, amended by Royal Decree-Law 3/2020, of 4 February.

  • Regulation on mutual agreement procedures for direct taxation (Royal Decree 1794/2008), amended by Royal Decree 399/2021, of 8 June [hereinafter, the Regulation on Mutual Agreement Procedures].