## [Tax Commentary 9-2014](/en_GB/new/tax-commentary-9-2014) # Tax Commentary 9-2014 12 / 22 / 2014 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-commentary-9-2014) - []() - []() [Download Tax Commentary 9-2104 ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/Tax-Commentary-9-2014_1.pdf) Previous Next New Transfer Pricing provisions on the Spanish Corporate Income Tax Please find below a summary of the main Spanish corporate income tax amendments that have taken place in relation to controlled transactions following the approval of the corporate income tax reform in Law 27/2014 of November 27, 2014. **1. Rules on determining related parties** **2. Documentation obligations** **3. Transfer pricing methods** **4. Related-party transaction categories** **5. Permanent establishments** **6. Advance pricing arrangements with the tax authorities** **7. Secondary adjustment** **8. Procedure for reviewing the arm’s length value** **9. Infringement and penalty regime** **10. Transactions performed with or by entities resident in tax havens** **11. Reduction of the income obtained on certain intangible assets (“Patent Box”)** ### Contacts ![Eduardo Abad Valdenebro - Garrigues](/sites/default/files/styles/medium/public/team/photo/Eduardo_Abad_Valdenebro_en_20260611.jpg?itok=XJmuqiG8) [Eduardo Abad](/en_GB/team/eduardo-abad-valdenebro) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +34 91 514 52 00 [Madrid](https://www.garrigues.com/en_GB/office/madrid) ![](/sites/default/files/styles/medium/public/team/photo/10001597.jpg?itok=Sswya0_J) [Mario Ortega](/en_GB/team/mario-ortega) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +34 91 514 52 00 [Madrid](https://www.garrigues.com/en_GB/office/madrid) [Find more professionals](../team) ### Related services - [Tax ](/en_GB/services/tax) - ## Find a publication - [Administrative and Constitutional Law](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1422) - [Agribusiness and Food](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1417) - [Automotive](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1419) - [Banking and Finance](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1443) - [Corporate and M&A](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1441) - [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A12823) - [Criminal Law and Internal Investigations](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1434) - [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A10913) - [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1412) - [Energy](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A10916) - [EU and Antitrust Law](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1416) - [Family Business](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1413) - [Fashion Law](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1435) - [Financial Regulation](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A10915) - [G-advisory](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A12821) - [Human Capital Services](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1431) - [Infrastructure](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A10914) - [Insurance](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1438) - [Intellectual Property](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1421) - [Labor and Employment](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1424) - [Life Sciences and Healthcare](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1429) - [Media and Entertainment](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1433) - [Planning, Zoning and Environment](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1444) - [Private Equity](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1439) - [Real Estate](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A10927) - [Restructuring and Insolvency](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1420) - [Securities Markets](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1442) - [Sports](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1430) - [Startups & Open innovation](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1426) - [Sustainability](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A10921) - [Tax](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1425) - [Technology, Communications and Digital](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1436) - [Tourism and Hotels](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1432) - [Transport, Logistics and Shipping](/en_GB/markdownify/node/4861?f%5B0%5D=service%3A1428) Facet Services detail - [Publications](/en_GB/markdownify/node/4861?f%5B0%5D=publication_type%3A794) - [Newsletters](/en_GB/markdownify/node/4861?f%5B0%5D=publication_type%3A107) - [Garrigues collection](/en_GB/markdownify/node/4861?f%5B0%5D=publication_type%3A101) - [Laws: amendments at a glance](/en_GB/markdownify/node/4861?f%5B0%5D=publication_type%3A104) - [News](/en_GB/markdownify/node/4861?f%5B0%5D=publication_type%3A105) Facet Publication type detail Min Max ## News search engine