Key differences between the Master File and Local File in transfer pricing
Transfer pricing documentation is a fundamental obligation for multinational groups operating in Spain. Since the implementation of the OECD BEPS…
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The Afianza team accumulates centuries of professional experience. All that knowledge applies to the work we perform for our clients and is shared through the posts of this blog.
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Overseas holding companies: legal and tax strategies for investment funds and large corporations
In a globalized economic environment, asset structuring through international holding companies goes beyond a matter of organizational preference: it is…
The Pay Transparency Directive: what changes for Spanish companies
The European Directive 2023/970 on pay transparency entered into force on 7 June 2026, and Spain reaches the deadline without…
Spain’s Supreme Court requires full payslip transparency: listing payment items is no longer enough
The Supreme Court (TS) has issued a key ruling that changes the way companies are required to draw up employee…
The TEAC changes its interpretation of the Article 50 TRLIS exemption for UTEs operating abroad
The Central Economic-Administrative Tribunal (CEAC) has issued Resolution No. 02501/2023, of 25 March 2026, in which it expressly amends its…
The tax regime for workers relocating to Spain: the Beckham Law
The international tax regime, provided for in article 93 of Law 35/2006 of 28 November, of the IRPF, allows workers,…
Related-party transactions: setting prices and preparing your local file without surprises
Related transactions are one of the areas that the Tax Agency receives most surveillance in recent years. If your company…
Employment documentation audits in large corporations: uncover hidden risks and avoid multimillion-euro penalties
Large corporations operate with complex structures, multiple workplaces, and staffs of hundreds or thousands of employees. This organizational complexity exponentially…
Joint and several liability for tax debts in franchises
The franchise market in Spain is undoubtedly a growing market, and of enormous importance in various sectors of our economy,…