Spain vs Delsey España S.A, February 2022, Tribunal Superior de Justicia, Case No 483/2022 (Roj: STSJ CAT 1467/2022 – ECLI:ES:TSJCAT:2022:1467)

« | »

DELSEY España distributes and sells suitcases and other travel accessories of the DESLEY brand on the Spanish market and belongs to the French multinational group of the same name.

The Spanish distributor had declared losses for FY 2005-2010 and was subject to a transfer pricing audit for FY 2011 to 2014.

Based on the audit, the tax authorities concluded that the losses in FY 2005-2010 was a result of controlled transactions not being priced at arm’s length. The same was concluded for FY 2011 and 2012. The CUP method and RPM method applied by the taxpayer was found to be inappropriate and was replaced with the TNMM by the tax authorities.

An appeal was filed by Delsey España S.A.

Judgement of the Court

The Court dismissed the appeal and upheld the assessment.

Click here for English translation

Click here for other translation

Spain vs Delsey STSJ_CAT_1467_2022 ORG1

Related Guidelines

Leave a Reply

Your email address will not be published. Required fields are marked *