Dispute resolution

Spain Dispute Resolution Country Profile



last update 24 January 2014


Competent Authority 


Ms. Roberta Poza
Deputy Director General for International Taxation
General Directorate for Taxation
Ministry of Finance and Public Administration

Telephone: +34 91 595 80 85 / Fax: +34 91 595 80 03

Email: fiscalidad.internacional@tributos.minhap.es

Address: C/ Alcalá 5  CP:28014 MADRID


Mr. Nestor Carmona
Head of the International Taxation Office
Spanish Tax Agency (AEAT)

Telephone: +34 91 568 07 77 / Fax: +34 91 568 09 09

Email: onfi@correo.aeat.es

Address: Paseo de la Castellana 108, Planta 5  CP:28046 MADRID


- MAP: General Directorate for Taxation with the cooperation from the Tax Office during the process, especially in TP MAP.

- Bilateral MAP APA: 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


Royal Decree 1794/2008, 3rd November, regulating the MAP on direct tax matters (Spanish Official Gazette 18th November 2008).


Article 16 of the Corporate Tax Law and Chapter VI of Corporate Income Tax Regulations, as drafted by Royal Decree 1793/2008, 3rd November. 

Time for filing 


Form of request 


Documentation requirement 

No special requirement. 

User fees 


Tax collection / penalty / interest 

Under certain circumstances, collection of taxes might be suspended during MAP. No interest is accrued during MAP. 

Other dispute resolution mechanisms 

The EU Arbitration convention for transfer pricing cases.

Government Website 



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