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Guide to mutual agreement procedures

f. Communication of the agreement to the local office for implementation

Once it is aware that all taxpayers concerned have accepted the agreement and, where applicable, waived their right to appeal or withdrawn from any appeals under way, the Spanish competent authority will communicate the agreement to the Spanish tax administration competent to implement it (Article 17.1 of the Regulation on Mutual Agreement Procedures), within one month from when the agreement becomes final.In most cases, the Spanish tax administration competent for implementing the agreement will be the Spanish Tax Agency, although it could also be the tax authorities of certain autonomous regions in the case of taxpayers from those regions.

As a general rule, the agreement will apply regardless of any domestic limitation periods (see FAQs).

The agreement will be implemented ex propio motu or on the initiative of the interested party (Article 17.2 of the Regulation on Mutual Agreement Procedures).

The agreement will be implemented by the competent Spanish tax administration by means of a tax assessment for each tax period covered by the mutual agreement procedure and of a tax assessment for the payment due date for each taxable transaction covered by the mutual agreement procedure, in the case of taxes for which there is no tax period (Article 17.3 of the Regulation on Mutual Agreement Procedures).Alternatively, the tax administration may issue a single tax assessment notice containing the tax assessments resulting from the mutual agreement procedure, so that the resulting amount is determined by the algebraic sum of those assessments (Article 17.4 of the Regulation on Mutual Agreement Procedures).

Where the Spanish tax administration has previously issued a tax assessment relating to the same tax obligation as covered by the mutual agreement procedure, the implementation of the agreement will result in the modification or, where applicable, cancellation of that earlier assessment (Article 17.5 of the Regulation on Mutual Agreement Procedures).

The amount payable resulting from the implementation of the agreement will include late-payment interest accrued on the debt resulting from that implementation (Article 17.6 of the Regulation on Mutual Agreement Procedures) (see FAQs).