Chartered Accountants◆Practising since 2016

SU & CompanyChartered Accountants

Spain to India · Transfer pricing

Transfer pricing between a Spanish group and its Indian company

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

Every transaction between the Indian company and a Spanish group company must be at arm's length, benchmarked and reported in an accountant's report filed with the return by 30 November. The same transaction is tested in Spain, so both files should tell one story.

What is specific to Spanish companies

Keep the Indian Form 3CEB file aligned with the Spanish related-party documentation.

Our services

How SU and Company helps

We price, document and defend intercompany transactions on the Indian side.

  • Functional analysis and benchmarking
  • Intercompany agreements review
  • Accountant's report and documentation
  • Year-end true-ups
  • Transfer pricing assessments
Send a queryCorporate tax, GST and transfer pricing

Questions

Can transfer pricing disputes be settled in advance?

Yes, through an advance pricing agreement with the Indian tax authorities, bilateral where the treaty partner participates.

General information as at 5 November 2026, not advice for a particular case. Indian and Spanish rules change often; confirm the current position before acting. Spanish law points should be confirmed with a Spanish adviser.

Queries

Send the firm a query

Tell us briefly what you need. A member of the team will get back to you.

We use your details only to respond to your query. See our privacy policy.

Call