Note on the competent bodies in Spain for the purposes of mutual agreement procedures
Effective as of 1 January 2016, an internal reorganisation was carried out in Spain with regard to the competition on Friendly Procedures (MAP) [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 friendly procedures must be addressed to the Branch in the following cases:
- In the case of a case of those provided for in articles relating to business profits (usually article 7) and to companies associates (usually, article 9) of the Agreements to avoid the Double Taxation that are applicable, have already been urged under the Agreement to avoid the respective Double Taxation or by virtue of the dispute resolution mechanisms referred to in Directive (EU) 2017 / 1852 of the Council of 10 October 2017, on the mechanisms for resolving tax disputes in the European Union, transposed in the Regulation on Friendly Procedures in the field of direct taxation, approved by Royal Decree 1794/2008 of 3 November, as amended by Royal Decree 399/2021 of 8 June, or
- When the request is based on the European Arbitration Agreement.
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
Spanish Tax Agency (AEAT)
Paseo de la Castellana 147
Postcode: 28046 MADRID
Telephone: + 34 91 7498666/Fax: +34 91 7498685
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-directorate General of 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
[I] Friendly procedures provided for in the Agreements to avoid double taxation concluded by Spain (usually article 25) and in the Agreement 90/436/EEC, on the elimination of double taxation in the event of correction of the profits of associated companies ( arbitration Agreement), made in Brussels on 23 July 1990 and in Council Directive (EU) 2017/1852 of 10 of October 2017 on the mechanisms for resolving tax disputes in the European Union, transposed by the Regulations on friendly procedures in direct deposit subject, approved by Royal Decree 1794/2008 of 3 November, and amended by Royal Decree 399/2021 of 8 June.