Transfer Pricing Report - Spain
Take Control of Transfer Pricing Spain for Tax Clarity & Total Tax Compliance.
Spain enforces one of Europe’s most comprehensive Transfer Pricing regimes, governed by the General Tax Law (LGT), Corporate Income Tax Law (LIS), and regulations aligned with the OECD transfer pricing guidelines.
Our Spain Transfer Pricing Study ensures your intercompany pricing is compliant, defensible, and fully supported with robust economic analysis—reducing audit exposure and strengthening governance.
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Our Expertise in Spain Transfer Pricing Benchmarking & Compliance
Achieve Full Transfer Pricing Compliance in Spain Republic
Spain follows strict Transfer Pricing rules requiring technical justification for related-party transactions, including
5000+
Transfer Pricing Documentation



























Our Commitment: Precision, Transparency & Compliance
We partner with CFOs, tax managers, compliance leads, and global finance teams to deliver precise, defensible transfer pricing documentation aligned with Spanish and OECD standards.

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A Simple Process for Transfer Pricing Documentation & Benchmarking

TP Risk & Structural Assessment

Documentation & Benchmarking Execution

Ongoing Compliance & Advisory
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Answers to Your Transfer Pricing Concerns Spain
Get clarity on the most common questions our clients ask about international transfer pricing services.

Still Have Questions?
What documentation is required under Spain’s TP rules?
Spain requires a Local File, Master File (when thresholds apply), benchmarking, and annual disclosures aligned with OECD transfer pricing guidelines.
Who must prepare a Transfer Pricing Study in Spain?
Companies engaging in domestic or cross-border related-party transactions exceeding Spain’s thresholds must maintain transfer pricing documentation.
Does Spain follow OECD TP guidelines?
Yes — Spain fully adheres to the OECD transfer pricing guidelines and EU Joint Transfer Pricing Forum principles.
Are benchmarking studies mandatory in Spain?
Yes — all related-party transactions must be supported with benchmarking to justify arm’s-length pricing.
What penalties apply for non-compliance?
Penalties include fines, transfer pricing adjustments, interest, and more intensive audit scrutiny.
What does a Spain Transfer Pricing Study include?
A full transfer pricing study includes FAR analysis, industry analysis, benchmarking, pricing method selection, and complete Local/Master File documentation.
Can you support transfer pricing audits by the Spanish Tax Agency?
Yes — we provide full audit defence, documentation review, benchmarking validation, and advisory during Agencia Tributaria inspections.
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