Specialists in transfer pricing and related transactions
Transfer prices are those prices set in operations between related parties. These must be adjusted to market values and be justified with the regulatory documentation with the Tax Administration.
The current economic environment has led to transfer pricing playing a major role on the international tax scene. Aspects such as the growing training of the tax authorities, the greater collaboration between them as a result of the BEPS (Base Erosion and Profit Shifting) project and a legal tax framework in continuous evolution, can constitute important challenges for taxpayers.
We help you in:
- Advice on compliance with tax documentation obligations: on the preparation of transfer pricing documentation for your group (Master file and CbC Report) and for the taxpayer (Local file), with the support of our international Deyfin ETL network.
- Determination and implementation of transfer pricing policies: on the determination and implementation of the transfer pricing policy that best suits your business operations.
- Analysis and comparability studies: our professionals have extensive experience in preparing benchmarking studies for all types of transactions and have the most advanced technological solutions for their preparation.
- Transfer pricing restructuring: on restructuring processes of your group’s strategies and operations; planning, justifying and validating the new operation for transfer pricing purposes.
- Assistance in inspection procedures: we assist you in verification processes of related operations, managing and advising you throughout the procedure.
- Assistance in prior valuation agreements with tax administrations: we advise you and manage the negotiation of prior valuation agreements for your related transactions, which provide you with greater convenience and legal certainty in terms of transfer pricing.
At Deyfin ETL, we have extensive experience in advising on transfer prices and we have highly qualified professionals, offering a comprehensive solution throughout the life cycle of our clients’ related-party transactions.
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Transfer prices in Spain
Transactions carried out between related persons or entities are valued at their market value; i.e., that which would have been agreed upon by independent persons or entities under conditions that respect the principle of free competition
Although transfer pricing documentation serves as a relevant instrument for the management of multinational groups, its preparation is inescapably marked by the obligation imposed by the Corporation Tax regulations and, in particular, by the consequences of its strict sanctioning regime.
Transfer Pricing Documents
Chapter V of the Corporate Tax Regulations includes the transfer pricing documentation regime to which taxpayers must comply, with an obligation to document their related-party transactions