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Guide to friendly procedures

a. Notification of the agreement between competent authorities of the Spanish taxpayer

When the amicable procedure has been requested before the competent Spanish authority or in any case if it is a friendly procedure regarding prices by transfer, the competent Spanish authority shall notify the agreement reached by the competent authorities in the procedure that is friendly to the Spanish taxpayer (articles 16,3 and 54,3 of the Regulations on Friendly Procedures). In the case of amicable procedures carried out under the mechanism provided for in the Directive, this notification must be made within thirty calendar days.

In general, when the agreement reached by the competent authorities eliminates double taxation or taxation that is not in accordance with the Agreement, the notification of the agreement to the Spanish taxpayer will have the following content:

  • Indication of the agreement reached, as well as the correlative adjustment reached, in the case of transfer prices.

  • Request to accept or reject the content of the agreement.

  • In the event of acceptance, the letter shall also include its express waiver of the pending appeals filed with respect to the issues resolved by this procedure, as well as the accreditation of such waiver. This accreditation may be carried out in an ordinary manner, justifying the submission of the waiver document to the corresponding court.

  • Indication that, once the agreement is available and, where applicable, waivers to the resources raised by the taxpayer of Spain and, where applicable, by the rest of the States concerned, the procedure shall be considered closed and thus communicated to the competent body in Spain to execute it.

  • Indication that no recourse can be made against the agreement, without prejudice to those that may be brought against the administrative act or acts that are issued in the application of the agreement. This is stipulated in the first additional provision of the revised text of the Non-Residents'Income Tax Act, in section 5.

  • Finally, an indication that the agreement is not considered a precedent, either for the taxpayer or for the tax authorities.