Skip to main content
Guide to mutual agreement procedures

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 taxable 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

Requests for initiation must describe the actions that have given rise to the procedure, on the part of both the taxpayer and the tax authority.

They must describe:

  • The income and, where applicable, capital taxed in Spain, either on the basis of self-assessment or by means of an tax assessment by the tax administration. They must also mention any request for amendment submitted in Spain.

  • Where appropriate, a brief summary of the actions of the Spanish tax administration resulting in the above-mentioned taxes being assessed.

  • The income and, where applicable, capital taxed in other countries, either because of their inclusion in a self-assessed tax return or by means of an tax assessment by the relevant tax administration. They must also mention any request for amendment submitted there.

  • Any agreement that has been reached with the competent authorities of other countries regarding the tax assessment in question or regarding the circumstances relevant to the case. In Spain, agreements of that kind are called ‘actas con acuerdo’ (audit settlements) and in no event do they prevent access to the mutual agreement procedure. However, such information is relevant because in some countries there are limitations on access to a mutual agreement procedure where an agreement has been reached between the tax administration and the taxpayer.

  • Whether any penalty has been imposed, in relation to the adjustment which is subject of the mutual agreement procedure, either in Spain or in another country.