6. Implementation of the agreement
- a. Notification of the mutual agreement to the Spanish taxpayer
- b. Acceptance of the agreement by the spanish taxpayer (and withdrawal of any pending appeals) or rejection of the agreement
- c. Acceptance of the agreement by the taxpayer of the other state
- d. Closing letter to the other competent authority
- e. When the agreement becomes final
- f. Communication of the agreement to the local office for implementation
- g. Informing the court or the tribunal of the termination of the procedure