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Transfer pricing

Local taxation

Transfer pricing

An opportunity to keep on top of potential sanctions from the tax administration.

Spanish fiscal regulations call on the taxpayer to value market prices of related-party transactions and introduce demanding obligations for documentation from business groups, and it also envisages a specific scheme of sanctions in this regard.

This sanctioning system is linked to non-compliance by the taxpayer of legal obligations regarding documentation and possible value corrections arising from verifications and inspections by the tax administration.

The development of the regulation and its consequences call for counselling and specific instruments to justify the fact that transfer prices applied are appropriate.

How we can help you

Counselling in compliance with legal obligations for documentation imposed by Spanish legislation.
Analysis and valuation for fiscal purposes of the most frequent types of related-party transactions (purchase and sale of goods, service provisions, transfer or assignment of use of intangibles, financing operations, etc.).
Design, implementation and comprehensive management of structures for transfer prices with related parties.
Preparation of explanatory documentation on entities forming part of the group of related parties in the light of an inspection.
Preparation of cost distribution agreements and service contracts for support in management according to the criteria enforced by current regulations.

Interdisciplinary support

AddVANTE offers you a team of experts combining a clear interdisciplinary approach from a fiscal, legal and economic/financial standpoint, with broad technical expertise and sector-based experience in the design and enactment of transfer pricing policies and assistance in inspection on compliance, both in substantive and formal terms concerning obligations in this respect.

Transfer pricing team

A team comprised of experts in the fiscal and tax fields will provide the best support to your company in its day-to-day operations.

Maite Cubero

Tax advisor / accountant
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Arantxa Hernández

Partner of the Tax Planning Department
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José Mª López

Partner of the Financial Fiscal Department
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Ángel Pérez

Partner of the Tax Planning Department
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Oriol Puig

Economist
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Eva Mª Rodríguez

Economist
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Toni Sánchez

Tax advisor
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Transfer pricing solutions

Our consultants have extensive proven experience in providing consultancy services to companies of all sizes in different industries. We have companies that are market leaders on our books and we have resolved some complex cases.

Company optimisation and fiscal improvement programme.

The tax obligations imposed on companies and the level of complexity of tax-related decisions are ever more stringent.

Without realising it, many owners and/or directors of SMEs, focussed on their business and without much time, acknowledge that they fail to suitably control and monitor the tax and accounting matters of their companies. In many cases, these directors blindly trust the work carried out by their accountant or manager, without having the tools, technology or skills for assessing the work carried out by the latter, taking on risks in relation to tax management which may ultimately result in unpleasant surprises.

Our solution, the “Optimisation and fiscal improvement programme”, will afford you a global vision of your tax risks, from an external and independent perspective, by means of an agile, swift and effective report incorporating a series of proposals and ideas to improve the tax and accounting management of your business at a minimum cost.
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Transfer pricing

Aside from imposing on taxpayers the “obligation to make valuations according to the market prices of the transactions made” with related parties and of introducing demanding documentation obligations for corporate groups, Spanish tax regulations set out a specific sanctioning system for this area.

This sanctioning system relates to the taxpayer’s non-compliance with the legal documentation obligations and to possible value adjustments that may stem from verification and investigation actions on the part of the tax administration.
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VAT groups. Cash flow optimisation

El régimen de grupo de entidades (REGE) en el ámbito del IVA permite a un grupo de entidades (Sociedad dominante y dependiente), siempre que se reúnan una serie de requisitos y estén localizadas en España, dos modalidades de optimización de su “cash flow”:

En primer lugar, compensar el saldo de IVA a devolver y a pagar que resulte en cada una de las entidades (modalidad básica).
Bien, como segunda opción, mediante la aplicación de normas especiales aplicables a las entregas de bienes y prestaciones de servicios entre las entidades que apliquen el mencionado régimen de entidades (modalidad avanzada).

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