Newness! It has been published the standard model for related party transactions
In the field of transfer pricing rules, it has been simplified the specific documentation that has to be filled in by people concerned about, these are entities or groups of entities whose net turnover is less than 45 million Euros per year.
For companies or entities that can apply the special tax regim of small companies, the specific documentation can follow the standard document prepared for this purpose by the Ministry of Finance.
On June 7, 2016 was published in the BOE that standard document, to be used by the operations carried out from January 1, 2015.
Here you can download the model for related party transactions. We hope you will find it useful. If you have any questions or need advice do not hesitate to contact us.