Spain to issue new documentation regulations in mid 2008

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Spain to issue new documentation regulations in mid 2008

agreeng.png

Spanish government's implementation regulations for documentation issued in draft format

The Spanish government will issue new transfer pricing documentation guidelines in mid 2008. This is its target following its release of a draft document which outlines its proposals in this area. The recommendation are broadly in line with the European Union and OECD guidelines on documentation. 

agreeng2.png

The full details are contained in one of the latest chapters in TP Week's international guide to transfer pricing documentation.

Four new chapters were added to TP Week’s groundbreaking international guide to transfer pricing documentation. The resource which is moving towards completion at the end of February now features new chapters from Spain, Kenya, Estonia and Ecuador.

The project outlines the rules and regulations on transfer pricing documentation across the world. When complete, it will feature 90 jurisdictions worldwide detailing the approach to transfer pricing documentation by national authorities, the specifics of local laws and key differences from international practice.

The facility is available to TP Week subscribers only. The four new chapters were provided: in Spain by highly rated law firm Cuatrecasas, in Kenya by KPMG, in Estomia by the notable Baltic law firm Glimstedt and in Ecuador by Ernst & Young. The Spanish and Ecuador reports feature major recent changes to the law.

The Ecuador chapter is available here

The Kenya chapter is available here

The Spanish chapter is available here

The Estonia chapter is available here

READ original story

more across site & shared bottom lb ros

More from across our site

Recent changes in UK tax rules and cross-border requirements are generating high demand for specialist advice, according to MHA
Hany Elnaggar examines how Gulf Cooperation Council countries are internalising transfer pricing norms within evolving fiscal systems shaped by both Islamic and international influences
Where a TP study of comparables produces an arm’s-length range, and the taxpayer’s filed position is outside that range, HMRC will adjust to the median by default
EY, KPMG, Deloitte, and PwC have all seen a decrease in public sector contracts since the scandal – it is understood
Consoli, a tax partner at Brazilian law firm Martinelli Advogados, tells ITR about the importance of staying at the coalface and constantly learning
Despite legislative gridlock, international investors should be wary of legal precedents set by recent court rulings, which could substantially alter the Spanish tax environment
The new outfit, Ashurst Perkins Coie, will bring together around 3,000 lawyers across 23 countries
As World Tax unveils its much-anticipated rankings for 2026, we highlight the two Brazilian firms that had a standout year of tier promotions
ITR understands that UK Chancellor Rachel Reeves will announce a consultation on the proposed financial reward scheme, which had left advisers fretting
The long-running dispute centres on Medtronic’s use of the comparable uncontrolled transaction TP method; in other news, Paul Hastings and FTI Consulting both made double tax hires
Gift this article