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The 2025 Annual Tax and Customs Control Plan<\/strong>, approved by the Spanish Tax Agency on February 27 and published in the Official State Gazette (BOE) on March 17, reinforces scrutiny over related-party transactions.<\/p>\n This year\u2019s plan prioritizes stricter compliance checks in this area<\/strong>, reflecting the increasing complexity of global economic integration.<\/p>\n Key Focus Areas for 2025<\/strong><\/p>\n \u2714 Ensuring compliance with reporting obligations<\/p>\n Authorities will intensify the review of transfer pricing documentation, with particular attention to the accuracy and quality of the information reported in Form 232.<\/p>\n \u2714 Leveraging advanced risk analysis tools<\/p>\n Tax administration will enhance the use of automated risk assessment systems and international cooperation to detect high-risk tax transactions more effectively.<\/p>\n \u2714 Main inspection targets<\/p>\n The plan will focus on:<\/strong><\/p>\n Recommendation<\/strong><\/p>\n At addwill<\/strong>, we strongly advise our clients to review and update their transfer pricing policies to ensure full compliance and mitigate the risk of potential audits.<\/p>\n You can download the official 2025 Tax and Customs Control Plan guidelines here<\/em><\/a>.<\/p>\n Our team at addwill<\/strong> can assist your company in assessing its related-party transactions and ensuring all necessary documentation is properly prepared on time. With our extensive tax expertise, we provide tailored analysis suited to your business structure and group operations.<\/p>\n\n