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Spain Gazettes Royal Decree Implementing MAP Regulations

June 24, 2021, 5:00 AM

The Spanish Official Gazette June 9 published Royal Decree No. 399/2021, implementing mutual agreement procedures (MAPs) under direct taxation and DTAs. The decree includes measures: 1) designating competent authorities under MAPs; 2) providing procedures for filing and initiating MAP requests and submitting MAP applications; 3) establishing conditions for the termination of MAP requests; 4) transposing the EU directive on dispute resolution to improve MAPs; and 5) defining individuals and entities eligible for MAPs. The royal decree enters into force June 10. [Spain, Boletin Oficial del Estado, 06/09/21]

Reference:
View Royal Decree No. 399/2021, Official Gazette No. 137/2021. View Gazette ...

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