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Guide to mutual agreement procedures

6. Implementation of the agreement

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