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About us
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Transfer Pricing
Category
Baker Tilly News
Events
Insights
Insights
Tax
The Supreme Court Limits the Use of Transfer Pricing Against the Tax Authorities
A key ruling for companies undergoing restructuring: transfer pricing only applies between companies within the same group and cannot be used to deny tax deductibility of expenses incurred with third parties.
Adria Lizondo
Jun 29, 2026
Insights
Tax
Can the Spanish Tax Agency fine you if you incorrectly reported your foreign income?
The Supreme Court clarifies when the Spanish Tax Agency cannot fine taxpayers who applied the exemption certified by their employer while working abroad, even if it was later found not to apply.
Adria Lizondo
Jun 29, 2026
Insights
Transfer Pricing
OECD reviews transfer pricing rules for intra-group services: what multinationals need to know
The OECD has launched a public consultation to revise its transfer pricing guidance on intra-group services (Chapter VII). Find out what changes for the benefit test, low value-adding services and documentation requirements for multinational groups.
Adrià Lizondo
Jun 29, 2026
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Insights
Tax
Spanish Tax Agency Updates VAT and VERI*FACTU Guidance: Third-Party Invoicing and Marketplace Models
Adrià Lizondo
Jun 29, 2026
Baker Tilly News
MarÃa Rivero's Secondment, Working Abroad Without Giving Up Your Life in Spain
Baker Tilly
Jun 23, 2026
Insights
Labour 
Is Force Majeure Leave Paid?
May 12, 2026
Insights
Labour 
How to Complete Form 145 for Personal Income Tax (IRPF) and Avoid Payroll Errors
Laura Luján
May 12, 2026
Insights
Labour 
The National Court requires weekly rest to be included in severance settlements
Apr 28, 2026
Insights
Tax advice for businesses
Capital gains exemption in Corporate Tax applicable to earn-out in share sale transactions
Toni Sánchez
Apr 28, 2026
Insights
Tax
Spanish DGT limits main residence tax exemption for non-resident over-65 sellers
Apr 24, 2026
Insights
Tax
Public CbCR in Spain: ICAC guidance, deadlines and compliance for multinational groups
Apr 24, 2026
More insights