PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

AEAT competence in mutual agreement procedures.

After the reform of Royal Decree 1794/2008, of 3 November, Regulations on Mutual Agreement on direct taxation matters, effective from 1 January 2016, the AEAT assumes the role of competent authority in certain mutual agreement procedures (Article 2.b). The AEAT is specifically responsible for mutual agreement procedures related to business profit (generally, Article 7) and associated companies (generally, Article 9) of applicable Agreements to avoid Double Taxation whether initiated by virtue of the respective Agreement to avoid Double Taxation or the dispute resolution mechanisms referred to in Directive (EU) 2017/1852 of the Council of 10 October on tax dispute resolution mechanisms in the European Union, or when requested based on the European Arbitration Convention