Spain transfer pricing documentation guide July 08 2012 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email Joan Hortalà and Neus Mollera from CUATRECASAS, GONÇALVES PEREIRA set out key changes to transfer pricing and explain how they impact policy on documentation Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login