No developments were reported
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Spain
Recent developments relating to MAP in Spain prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
Under the MLI BEPS, signed on June 7, 2017, ratified on September 28, 2021, and entered into force on January 1, 2022, Spain has made 3 notifications, one on June 1, 2022, which covered 50 agreements, another on November 30, 2022, which covered 3 agreements and recently on June, 1, 2023, which covered 2 jurisdictions.
Latest Action 14 Peer Review report
22 October 2020 - https://doi.org/10.1787/8f4792bc-en
Tax treaty network of Spain
91 treaties, applicable to 93 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: in force.
Table 1. State of play of Spain's tax treaty network
Source: OECD
Spain's MAP programme
Organisation of competent authority function
34 persons:
two heads of unit: one Attribution/Allocation Cases CA and one Other Cases CA.
20 persons working on MAP cases (among which 11 persons work on other tasks as well):
nine persons work on attribution/allocation cases and 11 persons work on other cases.
contact persons for MAP requests:
for attribution / allocation cases: Mr. Luis Jones Rodríguez, Head of International Taxation Office. Spanish Tax Agency (AEAT), Address: Paseo de la Castellana 147. 28046 Madrid. Tel: +34 917498666 Fax: +34 917498685 Email: onfi.map@correo.aeat.es.
for other cases: Ms. Elena de las Morenas Ferrándiz, Deputy Director General for International Taxation, General Directorate for Taxation, Ministry of Finance and Civil Service. Address: C/ Alcalá.5. 28014 Madrid Tel: +34 915958055 Fax: +34 915958003 Email: fiscalidad.internacional@tributos.hacienda.gob.es.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Spain's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-spain.pdf for details with respect to Spain's MAP Statistics.
Figure 2. Cases Closed in 2022
Source: OECD
Figure 3. Evolution of Spain's MAP caseload (2016-22)
Source: OECD
Table 3. Overview of Spain’s MAP caseload for 2022
Source: OECD
Table 4. Spain’s average time to resolve MAP cases in 2022
Source: OECD