d. Closing letter to the other competent authority

As a general rule, once it is aware that the Spanish taxpayer concerned has accepted the agreement and, where applicable, waived their right to appeal or withdrawn from any appeals under way, the Spanish competent authority will send a closing letter to the other competent authority.

That closing letter will detail the agreement reached, as well as its acceptance by the taxpayers concerned. It will also state that the agreement does not constitute a precedent with regard to other adjustments or matters which may arise in the future or for discussions between competent authorities regarding the same or similar matters in relation to other taxpayers.