Dispute resolution

Spain Dispute Resolution Country Profile

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last update 30 May 2012

Competent Authority	Ms. Julia Martínez Rico Deputy Director General for International Taxation General Directorate for Taxation Telephone: +34 91 595 80 85 / FAX: +34 91 595 80 03 Email: fiscalidad.internacional@tributos.minhap.es Address: C/ Alcalá, 5 / 28014 MADRID
Organization	- MAP: General Directorate for Taxation with the cooperation from the Tax Office during the process, especially in TP MAP. - Bilateral MAP APA: General Directorate for Taxation and Tax Office - Unilateral APA: Tax Office
Scope of MAP & MAP APA	To solve double taxation of a particular taxpayer. To discuss the interpretation or application of the convention.
Domestic guidelines & administrative arrangements	MAP: Royal Decree 1794/2008, 3rd November, regulating the MAP on direct tax matters (Spanish Official Gazette 18th November 2008). MAP APA: Article 16 of the Corporate Tax Law.
Time for filing	N/A
Form of request	N/A
Documentation requirement	No special requirement.
User fees	None
Tax collection / penalty / interest	No favorable treatment for taxpayers in MAP.
Other dispute resolution mechanisms	The EU Arbitration convention for transfer pricing cases.
Government Website	http://www.aeat.es http://minhap.es