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Guide to mutual agreement procedures

i. How will I know that the competent authority has received my request?

The competent authority will acknowledge receipt within two months of the request being received by the relevant register.

Requests for initiation relating solely and exclusively to transfer pricing and the attribution of profits to permanent establishments must be addressed to the International Taxation Office and submitted through the General Register of the AEAT. In that case, an acknowledgement of submission will be issued when the documents are submitted to the AEAT’s electronic register.