RELATED TRANSACTIONS
TRANSFER PRICING
They are a key issue in the current economic landscape and increasingly being monitored by the Tax Authorities.
Read more about GPDR compliance
Responsible: Anteo ETL
Purpose: Collection of personal data in order to be able to attend to your request.
Legitimation: Subject’s consent
Recipients: No data will be disclosed to third parties, unless required by law.
Rights: Access, rectify or delete data, as well as other rights, as explained in the additional information.
What do we offer?
We offer a comprehensive service with solutions ranging from risk identification and policy planning to the preparation of transfer pricing documentation.
Why?
The current Corporate Tax legislation establish that related-party transactions will be evaluated in accordance with the market value. Companies will need to prepare transfer pricing documentation. Furthermore, the legislation contemplates the enforcement of a severe sanctioning regime.
For who?
All entities that during the fiscal year carry out related-party transactions exceeding the threshold of 250.000€ are obliged to prepare transfer pricing documentation.
Albert Rozas
ANTEO ETL GLOBAL – MORE THAN 30 YEARS OF EXPERIENCE
Tax advisors and business consulting
We are a highly qualified group of professionals, lawyers and economists, with extensive experience in providing advice to meet the particular and specific needs of each client. All our professionals meet all the necessary conditions to provide an optimal legal and tax service to any company.
In this case, Albert Rozas has more than ten years of experience in the transfer pricing area, developing his entire career in international firms and participating in a wide variety of projects throughout all types of industries.
TRANSFER PRICING
Write to us without any obligation
Contact us by phone or by filing this form and we will answer you as soon as possible.
Read more about GPDR compliance
Responsible: Anteo ETL
Purpose: Collection of personal data in order to be able to attend to your request.
Legitimation: Subject’s consent
Recipients: No data will be disclosed to third parties, unless required by law.
Rights: Access, rectify or delete data, as well as other rights, as explained in the additional information.
FAQ
Frequently Asked Questions
What are transfer pricing?
Transfer pricing are the prices accorded in related- party transactions.
These prices must be based on the arm’s length principle, according to which in related- party transactions must be based at market value, i.e., the price that would have been agreed between independent parties on similar terms.
How do Spanish Tax Authorities determine which inspections carry out?
Public Treasury has staff specialized in the control and fight against fraud in in related- party transactions and a great deal of information from sources such as Model 232, Country by Country Report and automatic exchanges of information, among others.
Recurring losses, minimised tax bases and significant related- party transactions may be factors that Tax Authorities consider in determining their inspections.
How can one be ready for a tax inspection?
With solid transfer pricing documentation that complies with the local legislation. In addition, it is also of paramount importance that the related- party transactions are subjected to a well-designed transfer pricing policy that allow that the company’s profitability to be aligned with its value creation.
TRANSFER PRICING
Write to us without any obligation
Contact us by phone or by filing this form and we will answer you as soon as possible.