Author: Diego Pérez Muñoz
Transfer pricing regulations are not valid to discuss the deductibility of expenses incurred vis-à-vis third parties
09/15/2026
In a groundbreaking ruling, the Supreme Court concludes that the tax authorities cannot use transfer pricing regulations to deny the deduction of expenses that a Spanish company has incurred with third parties, even if the underlying business decision has been taken by the group. In recent years, there have been numerous cases in which the […]