Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Spain

Recent developments relating to MAP in Spain prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• No developments were reported

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

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
81	12	0

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: [phone] Fax: [phone] Email: [e-mail].

  • 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: [phone] Fax: [phone] Email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Guide to mutual agreement procedures	https://sede.agenciatributaria.gob.es/Sede/en_gb/ayuda/manuales-videos-folletos/manuales-practicos/guia-procedimientos-amistosos.html (Section I.2. to be referred to for form and content of a MAP request, including information requirements)
	REAL DECRETO 1794/2008, 18 November 2008	https://www.boe.es/eli/es/rd/2008/11/03/1794/con https://www.hacienda.gob.es/Documentacion/Publico/NormativaDoctrina/Tributaria/Impuesto%20sobre%20la%20Renta%20de%20no%20Residentes/MAP-Regulation-Spain.pdf (Article 6 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	14 June 2023	https://www.oecd.org/tax/dispute/spain-dispute-resolution-profile.pdf

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

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	442	201	149	494
Other cases	318	134	57	395
Total	760	335	206	889

Source: OECD

Table 4. Spain’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	149	25.85	149	25.85
Other cases	2	102.43	55	14.14	57	17.24
All cases	2	102.43	204	22.69	206	23.47

Source: OECD