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Intercompany loans in Spain: arm’s length rate, documentation and tax treatment

A parent company in Germany lends €5 million to its Spanish subsidiary — interest-free. Simple and convenient. Two years later, Spain’s tax authority (AEAT) audits…

Germany is consistently one of the top five foreign investors in Spain. Yet every week, German businesses and individuals arrive

In 2023, Spain’s data protection authority — the AEPD — issued fines totalling over €20 million to companies that failed

A foreign company sets up in Spain to provide financial services or real estate advisory. Within months, it receives a

You’ve agreed on a price and the seller seems trustworthy. So why bother with due diligence? Because in Spain —

Most international companies operating in Spain know they need to price intercompany transactions at arm’s length. Far fewer know exactly

Here is something most Americans don’t realise until they’ve already moved to Spain: the United States is one of only