Spain Transfer Pricing

---
name: spain-transfer-pricing
description: "Use this Guide for Spanish common-territory transfer pricing in tax periods beginning in 2026. It covers related-party identification, arm's-length valuation, group and taxpayer documentation, the separate Modelo 232 disclosure tests, private country-by-country reporting on Modelo 231, advance pricing agreements, and documentation penalties. Apply it to Spanish corporate taxpayers and the Spanish permanent establishments identified in the cited rules. Trigger phrases include operaciones vinculadas, precios de transferencia, master file, local file, Modelo 232, Modelo 231, professional shareholder remuneration and intercompany services. Obtain the ownership chart, transaction ledger, turnover and group reporting arrangements first. Documentation exemptions do not remove market-value pricing or automatically exempt information returns. Foral taxes and public corporate-reporting obligations need separate territorial or accounting analysis."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/spain-transfer-pricing"
  jurisdiction: "ES"
  tax_year: "2026"
  last_updated: "2026-10-27"
---

# Spain transfer pricing v1.2

Tax periods beginning in 2026. Common-territory corporate tax rules, checked against the official texts on 25 October 2026. Independent pack review is pending; no accountant has signed off this revision.

> **General reference only.** Prepare a valuation working paper and filing checklist for a qualified Spanish reviewer. This Guide does not determine a position for an unidentified taxpayer.

## Who this applies to

Use [Ley 27/2014 (LIS), art. 18](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a18) for transactions between related persons or entities. It covers domestic as well as international transactions. The relationship includes an entity and its qualifying shareholders, directors (apart from remuneration for their director functions), specified relatives through the third degree, entities in the same control group, indirect holdings, common qualifying owners and a Spanish entity's foreign permanent establishments. Where relationship depends on shareholding, the statutory threshold is **at least 25%**, not any shareholding. Control groups follow the art. 42 Commercial Code test regardless of residence or consolidation obligations (art. 18.2).

Identify the actual taxpayer before assigning a return. Modelo 232 covers corporate taxpayers, non-resident taxpayers acting through a Spanish permanent establishment, and the specified foreign income-attribution entities with a Spanish presence; it is not a general return for every individual making a related-party transaction ([Orden HFP/816/2017, art. 2.1](https://www.boe.es/buscar/doc.php?id=BOE-A-2017-10042)). Spanish permanent establishments also maintain taxpayer documentation under [RD 634/2015 (RIS), art. 13.2](https://www.boe.es/buscar/act.php?id=BOE-A-2015-7771#a13).

This Guide applies the state common-territory regime. Confirm whether a Basque or Navarre foral regime governs the taxpayer before using these filing rules. A transaction's absence from a documentation file or information return never establishes an exemption from the market-value rule.

## Rates, bands and thresholds

| Item | Amount or test | Tax year | Official source |
|---|---|---|---|
| Shareholding relationship, where this limb applies | At least 25% | 2026 | [LIS art. 18.2](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a18) |
| Specific documentation exemption with one related counterparty | Aggregate market-value consideration **does not exceed EUR 250,000** in the period | 2026 | [LIS art. 18.3.d; RIS art. 13.3.d](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a18) |
| Group documentation exemption | Group net turnover **below EUR 45 million**, measured under LIS art. 101 | 2026 | [RIS art. 15.2](https://www.boe.es/buscar/act.php?id=BOE-A-2015-7771#a15) |
| Simplified taxpayer documentation | Net turnover **below EUR 45 million**, subject to excluded transactions | 2026 | [RIS arts. 16.4–16.5](https://www.boe.es/buscar/act.php?id=BOE-A-2015-7771#a16) |
| Ordinary Modelo 232 counterparty test | Aggregate consideration **exceeds EUR 250,000** at market value | 2026 | [Orden HFP/816/2017 art. 2.1.a](https://www.boe.es/buscar/doc.php?id=BOE-A-2017-10042) |
| Modelo 232 specific-transaction test | Aggregate of each specific type **exceeds EUR 100,000** | 2026 | [Same order art. 2.1.b](https://www.boe.es/buscar/doc.php?id=BOE-A-2017-10042) |
| Independent Modelo 232 turnover test | Transactions of the **same type and valuation method exceed 50%** of the entity's turnover, regardless of the amount with one counterparty | 2026 | [Same order art. 2.3](https://www.boe.es/buscar/doc.php?id=BOE-A-2017-10042) |
| Private CbCR group threshold | At least EUR 750 million group net turnover in the 12 months before the period starts | 2026 | [RIS art. 14.1](https://www.boe.es/buscar/act.php?id=BOE-A-2015-7771#a14) |
| APA prospective coverage | Up to the four tax periods following the approval period, as specified in the agreement | 2026 | [LIS art. 18.9](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a18) |

Equality matters. EUR 250,000 exactly satisfies the counterparty documentation exemption and does not trigger the ordinary disclosure test. EUR 100,000 exactly and 50% exactly do not trigger their respective disclosure tests. **EUR 45 million exactly is outside the below-EUR-45-million simplifications.** Test the other filing limbs even if one is not met.

## The base

1. **Build the transaction register.** Identify every counterparty, relationship, residence, contract, income or payment, transaction type, booked consideration and market-value consideration. Aggregate all relevant transactions with the same counterparty for the EUR 250,000 tests; that exemption is not a separate EUR 250,000 allowance for every type (LIS arts. 18.2–18.3).
2. **Value the transaction.** Art. 18.4 permits comparable uncontrolled price, cost plus, resale price, profit split and transactional net margin methods. Select by transaction nature, reliable information and comparability. The current article establishes no blanket priority for CUP. If those methods cannot be applied, use another generally accepted valuation method that respects arm's length. Support the functions, assets, risks and comparability adjustments under [RIS arts. 16–17](https://www.boe.es/buscar/act.php?id=BOE-A-2015-7771#a16).
3. **Test actual benefit and allocation.** Intragroup services must produce or be capable of producing a benefit or utility for the recipient. For jointly supplied services that cannot be individually measured, use a rational allocation reflecting the service and expected benefits (LIS art. 18.5). A chosen percentage markup is an evidenced fact, not a statutory safe margin. Cost-sharing arrangements also need the rights, expected-benefit contributions and adjustment terms in art. 18.7 and [RIS art. 18](https://www.boe.es/buscar/act.php?id=BOE-A-2015-7771#a18).
4. **Reconcile the adjustment.** Compare the documented arm's-length result with the recorded amount and adjust the relevant tax computation. Check timing and secondary-adjustment treatment under LIS arts. 18.10–18.11 and 20. A shareholder-company difference can be a distribution, contribution or other income according to those rules; it is not automatically only an invoice correction. An agreed restorative payment is governed by [RIS art. 20](https://www.boe.es/buscar/act.php?id=BOE-A-2015-7771#a20).
5. **Determine the documentation.** Where not exempt, keep the group file required by RIS art. 15 and the taxpayer file required by art. 16. The full taxpayer file includes taxpayer and business information, transactions, comparability, method selection, agreements, accounts, financial reconciliation and comparable-source data. The simplified file retains transaction descriptions, parties, method and comparables; qualifying LIS art. 101 entities can use the prescribed standard document and need not supply those comparables (RIS art. 16.4). This is not permission to use an unsupported price.

**Specific transactions.** The simplified-file exclusions cover the specified módulos taxpayers dealing with qualifying connected companies, business transfers, the specified unlisted or non-cooperative-market shares, real-estate transfers and intangible transactions (LIS art. 18.3; RIS art. 16.5). Ordinary professional services are not automatically a specific transaction. Apply the statutory qualification to each transaction. For qualifying art. 101 entities or individuals, the final paragraph of RIS art. 16.5 removes the comparability-analysis requirement where its conditions are met and the counterparty is not in a listed jurisdiction; it does not erase the rest of the file.

**Professional shareholder valuation rule.** All conditions in LIS art. 18.6 must hold: **more than 75% of entity revenue** from professional activities; adequate people and equipment; total professional-shareholder remuneration **at least 75% of the result before that remuneration**; written allocation criteria reflecting each shareholder's contribution; and each person's remuneration at least **1.5 times** the average pay of comparable employees, or, if there are none, **five times IPREM**. These are different denominators. Failure of the individual minimum by one shareholder does not disqualify the others under the article. For a **full calendar year 2026** with no comparable employees, this Guide derives the individual minimum as **5 × annual IPREM of EUR 7,200 = EUR 36,000**. The actual [SEPE 2026 amounts](https://www.sepe.es/HomeSepe/prestaciones-desempleo/Cuantias-anuales.html) retain EUR 600 monthly and EUR 7,200 annually under [Law 31/2022, DA 90(c)](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22128). DA 90(d)'s EUR 8,400 annual amount concerns the specified annual SMI references substituted under [RDL 3/2004, art. 2.3](https://www.boe.es/buscar/act.php?id=BOE-A-2004-12010); LIS art. 18.6 directly uses IPREM and gives no instruction to include fourteen payments. The EUR 36,000 result is this **reasoned statutory construction**, not a located AEAT/DGT numerical ruling. Do not use five times the monthly EUR 600 as the annual minimum or import a fourteen-payment uplift without establishing its legal basis. A part-year entitlement or apportionment needs its applicable method; this full-year calculation does not decide it.

The special valuation rule is an option, not a compulsory salary. If its conditions fail, use the supported general arm's-length methods above rather than automatically assessing the shareholder at the failed threshold (LIS arts. 18.4/18.6). Separate full-year control: a company with EUR 100,000 total revenue, EUR 80,000 professional revenue, adequate resources and EUR 80,000 result before professional remuneration pays two professional shareholders EUR 36,000 each under evidenced written contribution criteria. Professional revenue is 80%, above 75%; aggregate remuneration of EUR 72,000 exceeds the 75% result minimum of EUR 60,000; each reaches the derived EUR 36,000 individual minimum. If one instead receives EUR 35,999.99, that person fails the individual limb even though aggregate remuneration still exceeds EUR 60,000; the other person's qualifying treatment is not automatically lost. The second executable block also recomputes this separate variant; it does not change the Modelo 232 scenario.

Documentation exemptions also cover the qualifying fiscal-consolidation, AIE/UTE and public-offer transactions in LIS art. 18.3.a–c and RIS art. 13.3. The statutory UTE exception must be tested. Do not extend an exemption merely because two entities prepare consolidated accounts.

## Deadlines and filing

| Obligation | Deadline and required action | Official source |
|---|---|---|
| Group and taxpayer documentation | Available to AEAT from the end of the voluntary tax-return filing period; supply on request. It is maintained documentation, not routinely filed as an attachment to Modelo 232 | [RIS art. 13.2](https://www.boe.es/buscar/act.php?id=BOE-A-2015-7771#a13) |
| Modelo 232 | Electronic filing in the month after the ten months following period end. For a calendar-year 2026 period, this is **November 2027**, not November 2026 | [Orden HFP/816/2017 arts. 4–5](https://www.boe.es/buscar/doc.php?id=BOE-A-2017-10042) |
| Private CbCR notification | Identify the reporting entity and its tax residence **before the end of the reporting period** for a Spanish resident entity in an in-scope group | [RIS art. 13.1](https://www.boe.es/buscar/act.php?id=BOE-A-2015-7771#a13) |
| Modelo 231 | Electronic filing from the day after period end until twelve months after period end. A calendar-year 2026 report is due by **31 December 2027** | [Orden HFP/1978/2016 arts. 3–4](https://www.boe.es/buscar/doc.php?id=BOE-A-2016-12484) |

For Modelo 232, test the counterparty, specific-type and turnover limbs separately after checking art. 2.2 exclusions. Also complete the intangible-reduction and listed-jurisdiction/holding sections when art. 2.4–2.5 requires them, independently of amount. Report income and payment transactions separately, without netting; use separate records for a different transaction type or valuation method, and exclude VAT from transaction amounts (order art. 3).

For private CbCR, the threshold alone does not make every subsidiary the reporting entity. A Spanish ultimate parent reports. A Spanish subsidiary or permanent establishment of a foreign-parent group reports under the absence-of-equivalent-parent-obligation, absent exchange agreement or notified systemic-failure conditions in RIS art. 13.1, subject to the EU designated-entity and qualifying surrogate exceptions. Record who files, the exchange arrangements and any parent refusal to supply information. If required information is refused, file the available information and notify AEAT as that article requires. The report aggregates revenues, profits, taxes, capital and retained earnings, employees, tangible assets and entity activities by jurisdiction (RIS art. 14; order art. 2). Private CbCR is separate from public corporate-reporting requirements.

An APA application includes an arm's-length proposal. Foreign authorities can participate; older periods can be covered only within the unexpired assessment and no-final-assessment conditions in LIS art. 18.9. Follow the application, review, modification, extension and annual compliance requirements in [RIS arts. 21–30](https://www.boe.es/buscar/act.php?id=BOE-A-2015-7771#a21). Do not assume that an application has approved the proposed method.

## Penalties and interest

| Event | Statutory consequence before applicable reductions | Official source |
|---|---|---|
| Missing, incomplete or false required TP documentation; no AEAT correction | EUR 1,000 per data item and EUR 10,000 per data set; capped at the lower of 10% of the aggregate operations identified by the provision and 1% of net turnover | [LIS art. 18.13.1](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a18) |
| Required documentation failure, or documented market value not declared, accompanied by an AEAT correction | 15% of the correction for each operation; the specified LGT arts. 191, 192, 193 or 195 penalties cannot also apply to that same penalised base | [LIS art. 18.13.2](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a18) |
| Late general information return without economic loss | EUR 20 per data item or set relating to the same person/entity; EUR 300 minimum and EUR 20,000 maximum | [Ley 58/2003 (LGT) art. 198.1](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a198) |
| That return filed late without a prior request | Halve the sanction and both limits | [LGT art. 198.2](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a198) |
| Incorrect information return: non-monetary data | EUR 200 per omitted, inaccurate or false data item/set relating to the same person/entity | [LGT art. 199.4](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a199) |
| Incorrect information return: monetary data | Up to 2% of affected operations, minimum EUR 500; art. 199.5 sets the affected-proportion bands at over 10%, 25%, 50% and 75%, with respective rates 0.5%, 1%, 1.5% and 2% | [LGT art. 199.5](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a199) |
| Tax overdue after an adjustment | Interest on unpaid tax for the applicable delay, using each period's rate. AEAT documents 4.0625% for 2026 under the continued budget, until a new budget rate takes effect | [LGT art. 26](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a26); [AEAT, 2026 interest calculation](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c18-cuota-liquida-resultante-autoliquidacion/incremento-cuotas-liquidas-estatal-autonomica/calculo-intereses-demora/reglas-calculo.html) |

Classify the offence before computing a penalty. The specific documentation penalty is not the ordinary Modelo 232 return penalty; incorrect and late returns have different rules. RIS arts. 15.3 and 16.6 define the documentation data items and sets. LIS art. 18.13.3 protects the specified tax-adjustment bases from listed LGT penalties where the required specific documentation was complied with; this is not an immunity for a false return. Art. 18.13.4 preserves obstruction penalties and directs the stated reductions to LGT arts. 188.1.b and 188.3. Check those conditions and the repeat-offence increase in LGT art. 199.6 before finalising the sanction.

### Provincial model232: information duty is separate from the valuation file

The three Basque model232 triggers differ from common-territory and Navarra triggers. The reporting population is the locally governed corporate taxpayer, local PE and specified foreign attribution entity with local presence. The ordinary information threshold is **strictly over36,000 of market value excluding IVA**, but aggregation differs:

| Competent law | Ordinary aggregation test | Primary provisions |
|---|---|---|
| Bizkaia |Aggregate related transactions **with the same related person/entity**; the art.2 trigger does not impose Álava/Gipuzkoa's same-type/same-method restriction |[OF1047/2018 art.2](https://www.bizkaia.eus/lehendakaritza/Bao_bob/2018/06/20/I-614_cas.pdf?hash=2b88ef4ffa0b9176fffed62d97b059cb), [OF387/2023 current annex amendment](https://www.bizkaia.eus/lehendakaritza/Bao_bob/2023/10/10/I-1187_cas.pdf) |
| Álava |Aggregate with the same person/entity **of the same type and valued using the same method** |[OF381/2018 art.2](https://www.araba.eus/botha/Boletines/2018/076/2018_076_02511_C.pdf) |
| Gipuzkoa |Aggregate with the same person/entity **of the same type and valued using the same method** |[OF444/2018 art.2](https://egoitza.gipuzkoa.eus/gao-bog/castell/bog/2018/09/20/c1806246.pdf), [current official FAQs](https://www.gipuzkoa.eus/documents/2456431/0/Preguntas%2Bfrecuentes.pdf/a3bb67f1-627e-8165-c710-af2e4b10956f) |

The ordinary boxes exclude the specified same-tax-consolidation-group, qualifying AIE/UTE/member/group and public securities-offer operations; Gipuzkoa also expressly names the qualifying credit-entity institutional-protection-system operations. Related-intangible-income relief and the named noncooperative-jurisdiction operations/holdings have separate boxes **irrespective of amount**, with their own conditions. The ordinary36,000 threshold does not suppress those separate disclosures. Bizkaia's2023 amendment changes the annex/noncooperative-jurisdiction terminology; it does not rewrite the original art.2 aggregation rule. Retain the actual current filing year's annex/accepted code list.

Report income and payment operations separately; do not net them against one another. Group report rows by counterparty, transaction type and valuation method, preserving the territory's trigger-aggregation distinction. Use accounting accrual for income/expense transactions, and actual transaction date for non-income/expense transactions. A qualifying transaction extending across years is disclosed in its originating year under the orders' specific rule; continued services are tested using each year's value. Do not treat a bank settlement date as the accrual date or repeat the entire original non-recurring transaction each year without testing that rule.

All three orders require electronic filing in **the month after ten months have elapsed from period end**: an ordinary31December2026 close produces November2027, subject to the competent administration's operational calendar. Bizkaia OF1047 arts.3–7 prescribe its authorised electronic/representation route; Álava OF381 art.5 prescribes its tax-model application/electronic headquarters; Gipuzkoa OF444 art.5 prescribes ZergaBidea. Preserve the submitted information return and acceptance receipt separately from the corporate tax return and market-value documentation. A printable model or an exempt documentation file is not proof that this information duty was discharged.

Boundary control: exactly36,000 does not cross the ordinary trigger;36,000.01 does. If one counterparty has20,000 of services plus20,000 of a genuinely different rental type, Bizkaia's ordinary aggregate is40,000. In Álava/Gipuzkoa, two separate type/method groups of20,000 each do not individually cross36,000, assuming no separate compulsory box or other transaction changes that result. Actual classification and market value remain essential.

## Cross-border points

For local foral law, use the related-party documentation and information-return section of [foral corporate tax](es-foral-corporate-tax.md#cross-border-points), including the separate Navarra and provincial thresholds. The separate Navarra and provincial information-return orders are supplied there and above; common-territory model232 triggers do not automatically apply there.

An overseas counterparty does not create an automatic Spanish documentation exemption, and a domestic counterparty does not remove the arm's-length rule (LIS art. 18). Separately test transactions with listed non-cooperative jurisdictions under [LIS art. 19.2](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a19) and the applicable documentation rules in [RIS art. 37](https://www.boe.es/buscar/act.php?id=BOE-A-2015-7771#a37); related-party status is not the only relevant question.

Consider the foreign counter-adjustment and actual treaty procedure before treating a Spanish primary adjustment as resolving double taxation. LIS art. 18.12 expressly preserves applicable treaties; art. 18.9 permits coordinated advance agreements with foreign authorities. Do not invent treaty protection for a counterparty whose residence and treaty eligibility are unknown. Valuation for corporate/individual/non-resident income tax does not automatically bind VAT or another tax (art. 18.14). Exit charges and non-resident withholding require the separate corporate and non-resident analysis.

## Two worked examples that recompute

### Example 1: evidenced cost-plus service and a tax adjustment

A common-territory Spanish service company incurs EUR 300,000 of relevant costs for one related client. A documented comparability analysis supports an 8% cost-plus margin; **8% is an example fact, not a Spanish safe harbour**. The service benefits the client and the cost pool is accepted. It booked EUR 300,000 revenue. Under LIS arts. 18.4.b and 18.5, the arm's-length fee is EUR 324,000 and the upward revenue adjustment is EUR 24,000. With no applicable statutory exemption, that counterparty's market-value aggregate exceeds EUR 250,000, so the ordinary documentation and Modelo 232 tests are met.

```oa-check
name: Spanish service company with an evidenced 8 percent markup
inputs:
  relevant_costs: 300000
  evidenced_markup: 0.08
  recorded_fee: 300000
  counterparty_threshold: 250000
steps:
  market_fee: relevant_costs * (1 + evidenced_markup)
  upward_revenue_adjustment: market_fee - recorded_fee
  excess_above_threshold: market_fee - counterparty_threshold
expected:
  market_fee: 324000
  upward_revenue_adjustment: 24000
  excess_above_threshold: 74000
```

### Example 2: no counterparty file, but Modelo 232 still required

A company has EUR 300,000 turnover and EUR 180,000 of ordinary related-party services of the same type, all priced with the same method, with one counterparty. There are no specific transactions or other disclosure sections to consider. The EUR 180,000 aggregate is within the LIS art. 18.3.d documentation exemption. It nevertheless represents **60% of turnover**, exceeding the independent **50%** filing test in Orden HFP/816/2017 art. 2.3. Therefore Modelo 232 is required even though the ordinary counterparty and specific-transaction amount tests are not met. This exemption does not remove the obligation to price at market value.

```oa-check
name: Modelo 232 turnover test survives the documentation exemption
inputs:
  turnover: 300000
  same_type_and_method: 180000
  counterparty_threshold: 250000
  turnover_test_fraction: 0.50
  professional_revenue_variant: 80000
  total_revenue_variant: 100000
  result_before_remuneration_variant: 80000
  professional_pay_each_variant: 36000
  professional_shareholders_variant: 2
  annual_iprem_2026: 7200
steps:
  turnover_test_amount: turnover * turnover_test_fraction
  transaction_share_percent: same_type_and_method / turnover * 100
  excess_above_turnover_test: same_type_and_method - turnover_test_amount
  headroom_under_counterparty_threshold: counterparty_threshold - same_type_and_method
  professional_revenue_percent_variant: professional_revenue_variant / total_revenue_variant * 100
  professional_aggregate_minimum_variant: result_before_remuneration_variant * 0.75
  professional_aggregate_paid_variant: professional_pay_each_variant * professional_shareholders_variant
  professional_individual_minimum_variant: annual_iprem_2026 * 5
  professional_aggregate_headroom_variant: professional_aggregate_paid_variant - professional_aggregate_minimum_variant
  professional_individual_headroom_variant: professional_pay_each_variant - professional_individual_minimum_variant
  professional_below_headroom_variant: professional_pay_each_variant - 0.01 - professional_individual_minimum_variant
expected:
  turnover_test_amount: 150000
  transaction_share_percent: 60
  excess_above_turnover_test: 30000
  headroom_under_counterparty_threshold: 70000
  professional_revenue_percent_variant: 80
  professional_aggregate_minimum_variant: 60000
  professional_aggregate_paid_variant: 72000
  professional_individual_minimum_variant: 36000
  professional_aggregate_headroom_variant: 12000
  professional_individual_headroom_variant: 0
  professional_below_headroom_variant: -0.01
```

## Ask the client first

1. Which tax period, tax residence, common/foral territory and taxpayer type apply?
2. What direct/indirect holdings, control relationships, directors and family connections link the parties?
3. What is the full gross transaction ledger by counterparty, type, method, residence and market value, including intangibles, property and business transfers?
4. What are the taxpayer and group turnovers, including the prior-year group amount and LIS art. 101 aggregation?
5. What contracts, benefit evidence, comparables, pricing adjustments, existing APAs and professional-shareholder remuneration calculations exist?
6. Who files the group's private CbCR, where, under which exchange arrangement, and has the Spanish notification been made?

## Sources

| Official source | Provisions used | Read on |
|---|---|---|
| [Ley 27/2014, consolidated corporate tax law](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328) | Arts. 18–20, 101: relationships, valuation, documentation, adjustments, APAs and penalties | 2026-10-25 |
| [RD 634/2015, corporate tax regulations](https://www.boe.es/buscar/act.php?id=BOE-A-2015-7771) | Arts. 13–18, 20–30, 37: documentation, private CbCR, valuation and procedures | 2026-10-25 |
| [Orden HFP/816/2017, Modelo 232](https://www.boe.es/buscar/doc.php?id=BOE-A-2017-10042) | Arts. 2–5: independent reporting tests, contents and filing month | 2026-10-25 |
| [Orden HFP/1978/2016, Modelo 231](https://www.boe.es/buscar/doc.php?id=BOE-A-2016-12484) | Arts. 2–4: private CbCR contents, deadline and electronic filing | 2026-10-25 |
| [Ley 58/2003, General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186) | Arts. 26, 188, 198–199: interest, reductions and information-return penalties | 2026-10-25 |
| [AEAT, interest calculation](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c18-cuota-liquida-resultante-autoliquidacion/incremento-cuotas-liquidas-estatal-autonomica/calculo-intereses-demora/reglas-calculo.html) | Explicit 2026 rate under the continued budget; page concerns the 2025 return filed in 2026 | 2026-10-25 |
|[Bizkaia OF1047/2018](https://www.bizkaia.eus/lehendakaritza/Bao_bob/2018/06/20/I-614_cas.pdf?hash=2b88ef4ffa0b9176fffed62d97b059cb) |Confirmed provincial232 trigger/aggregation/electronic filing method |2026-10-27 |
|[Bizkaia OF387/2023](https://www.bizkaia.eus/lehendakaritza/Bao_bob/2023/10/10/I-1187_cas.pdf) |Confirmed provincial232 trigger/aggregation/electronic filing method |2026-10-27 |
|[Álava OF381/2018](https://www.araba.eus/botha/Boletines/2018/076/2018_076_02511_C.pdf) |Confirmed provincial232 trigger/aggregation/electronic filing method |2026-10-27 |
|[Gipuzkoa OF444/2018](https://egoitza.gipuzkoa.eus/gao-bog/castell/bog/2018/09/20/c1806246.pdf) |Confirmed provincial232 trigger/aggregation/electronic filing method |2026-10-27 |
| [Law 31/2022, DA 90(c)/(d)](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22128), [RDL 3/2004, art. 2.3](https://www.boe.es/buscar/act.php?id=BOE-A-2004-12010), [SEPE current 2026 amounts](https://www.sepe.es/HomeSepe/prestaciones-desempleo/Cuantias-anuales.html) | Annual IPREM of EUR 7,200, the conditional EUR 8,400 for substituted SMI references, and the full-year direct-IPREM statutory construction; not a numerical administrative ruling | 2026-10-27 |
Not yet confirmed: special foral documentation circumstances outside the ordinary four-territory methods in [foral corporate tax](es-foral-corporate-tax.md#cross-border-points); professional-shareholder part-year/apportionment treatment and any directly responsive numerical administrative interpretation beyond the full-year statutory construction above; public corporate CbCR reporting and case-specific treaty relief. These are not represented as confirmed computations here. Independent whole-pack review is pending.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-27. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `spain-transfer-pricing` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/spain-transfer-pricing. If neither is available, confirm every figure against the official source pages cited above before relying on it.