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Guide to mutual agreement procedures

b.2 Domestic law

  • First Additional Provision of the rewritten text of the Non-Residents' Income Tax Act, passed by Royal Legislative Decree 5/2004, of 5 March, and amended by Royal-Decree Law 3/2020, of 4 February.

  • Twenty-First Additional Provision of General Taxation Act 58/2003, of 17 December.

  • Ninth Additional Provision of Act 29/1998, of 13 July, regulating the Contentious-administrative jurisdiction, as amended by Royal Decree-Law 3/2020, of 4 February.

  • Regulation on Mutual Agreement Procedures in direct taxation matters (Royal Decree 1794/2008), amended by Royal Decree 399/2021, of 8 June [Regulation on Mutual Agreement Procedures].