Spain intangibles guide
May 24, 2011
By Javier González Carcedo and Leticia Ortega of PwC, Spain
The Spanish Tax Authorities (STA) have increased their awareness of, and attention to, transfer pricing over the last few years. Such an increase has become more obvious after the entry into force of Law 36/2006 on December 1 2006 that modified the Spanish Corporate Income Tax Law (CITL) and was aimed at bringing Spanish transfer pricing legislation into line with best international practices, as provided by the OECD and the European Joint Transfer Pricing Forum (EUJTPF).
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