6.Implementation of the agreement
- a. Notification of the agreement between competent authorities to the Spanish taxpayer
- b. Acceptance of the agreement by the Spanish taxpayer (and withdrawal of any pending appeals)
- c. Acceptance of the agreement by the taxpayer of the other state
- d. Closure 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 of the termination of the procedure