End: The procedure usually ends with an agreement between the competent authorities, who inform the subject so that he can accept or refuse it. It can also end because of retirement. Following the reform of the Royal Decree 1794/2008 of 3 November, regulations relating to mutual agreement on direct taxation issues, effective 1 January 2016, the AEAT assumes the role of the competent authority in certain procedures of the reciprocal agreement (Article 2.b). In particular, the AEAT has jurisdiction over mutual agreement procedures with regard to corporate profits (normally Article 7) and related enterprises (normally Article 9) of the applicable double taxation conventions, or if the application is based on the European Arbitration Agreement. Execution: Once the agreement is confirmed, the Spanish tax administration responsible for its implementation is notified. The execution is carried out in accordance with the guidelines of Article 15 of the procedure regulation of the mutual agreement. Procedure: Competent body: Spanish Office of International Taxation (ONFI), which is part of the Department of Financial and Tax Inspection. The head of the Spanish Office of International Taxation will designate the team or unit. The tax office reviews the application at the same time as the documents submitted.
To this end, subjects may be required to submit, complete or clarify the application, as well as other information. The application is accepted or rejected within two months without an obligation to appeal or one month after receipt of the necessary documents and the subject is informed of this decision. If the reciprocal agreement provides for the creation of an advisory committee and no agreement is reached within the allotted time. the subject may ask the competent authorities to set up such a commission in order to make a decision on the thring issues. Without prejudice to the remedies that can be formed against the administrative act or the acts adopted under such agreements, no remedy can be made against the closing agreements. Start: request from the person concerned: with the minimum content shown in the previous section. Notification of the launch by the competent authority of the other state: the interested Spanish taxpayer may be required. Request from the person concerned, accompanied by the corresponding documents.
Other places described in section 16 of Act 39/2015. Real Decreto 1794/2008, from 3 de noviembre, que aprueba el Reglamento de Procedimientos atosos en materia de imposicién directa. (BOE 18-noviembre-2008).