Note on the competent bodies in Spain for the purposes of mutual agreement procedures
Effective since 1 January 2016, internal restructuring was carried out in Spain regarding Mutual Agreement Procedure (MAP) competences [i].
The first Final Provision.One.of Royal Decree 634/2015, of 10 July, approving the Corporation Income Tax Regulation (Official State Gazette of 11/07/2015) amended Article 2 of the Regulation on Mutual Agreement Procedures in matters of direct taxation approved by Royal Decree 1794/2008, of November 3 (Official State Gazette of November 18, 2008) which regulates the competent authority to exercise the duties governed in this Regulation.
As a result of this change, from 1 January 2016 onwards, the competences for processing and resolving the Mutual Agreement Procedures subject to transfer prices (including those relating to profit allocation to permanent establishments) will be carried out by the Tax Agency (AEAT), and specifically, by the International Tax Office (ONFI), which is part of the Tax Inspection Department.
Requests and any questions relating to mutual agreement procedures should be addressed to this Office in the following cases:
- where the case is one of those provided for in the Articles relating to business profits (usually Article 7) and associated enterprises (usually Article 9) of the applicable Double Taxation Conventions, whether it has been brought under the respective Double Taxation Convention or under the dispute resolution mechanisms referred to in Council Directive (EU) 2017/1852 of 10 October 2017 on the mechanisms for resolving tax disputes in the European Union, as transposed by the Regulation on mutual agreement procedures in the field of direct taxation, approved by Royal Decree 1794/2008 of 3 November 2008, as amended by Royal Decree 399/2021 of 8 June, or
- when requested based on the European Arbitration Convention.
Under the Third Final Provision of Royal Decree 1021/2015, of 13 November, bringing a Single Transitional Provision in the Regulation on Mutual Agreement Procedures in matters of direct taxation, the ONFI has assumed the cases which were pending termination and which began before 1 January 2016.
The ONFI contact details are as follows:
ONFI Chief Inspector
Agencia Estatal de Administración Tributaria (AEAT)
Paseo de la Castellana 147
Postcode:28046 MADRID
Telephone:+34 91 7498666 / Fax:+34 91 7498685
Email:onfi.map@correo.aeat.es 
Similarly, the competence for the remaining cases that may be subject to Mutual Agreement Procedures, including, but not limited to, conflicts of residence, issues pertaining to permanent establishment definition or the interpretation of any clause in the Double taxation treaties, remains in the General Directorate of Taxes, where such competence has been carried out thus far.Therefore, matters and applications relating to these cases must continue to be addressed to the Sub-directorate General of International Taxation of the aforementioned General Directorate:
The contact details of the Sub-directorate General of International Taxation are as follows:
Sub-director General for International Taxation
Directorate General for Taxes
Ministerio de Hacienda
C/ Alcalá 5
Postcode: 28014 MADRID
Telephone:+34 91 595 80 85 / Fax:+34 91 595 80 03
Email:fiscalidad.internacional@tributos.hacienda.gob.es
[i] Mutual agreement procedures provided for in the double taxation treaties concluded by Spain (usually Article 25) and in Convention 90/436/EEC on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (Arbitration Convention), done at Brussels on 23 July 1990 and in Council Directive (EU) 2017/1852 of 10 October 2017 on the mechanisms for resolving tax disputes in the European Union, transposed by the Regulation on mutual agreement procedures for direct taxation, approved by Royal Decree 1794/2008, of 3 November, and amended by Royal Decree 399/2021, of 8 June.