Garrigues Spain

José Vicente Iglesias and Julia Rubio of Garrigues evaluate the new quality standard UNE 19602 which seeks to provide a model of best practice for tax compliance in the corporate governance arena.

On March 6 2019, the Spanish National Appellate Court (NAC), in a particularly relevant transfer pricing judgement, ruled on the selection of the point in the range of values of a sample obtained from a benchmarking analysis to justify the arm’s-length nature of intra-group prices.

Royal Decree-Law 2/2016 introduced a number of tax measures seeking to reduce the budget deficit.