World TP Reviews

Transfer pricing
Baker McKenzie

Baker McKenzie offers transfer pricing expertise to clients across the world with its transfer pricing practice in Spain being one of the crucial components of this offering. The team is led by partner Bruno Dominguez and includes tax, economic and fiscal experts. It offers advice on all areas of transfer pricing and also represents clients in litigation proceedings and APA/MAP discussions.

Crowe Spain

Crowe Spain is a member of one of the world's largest legal and accounting firms, Crowe global. The Spanish firm has access to a worldwide network in more than 140 countries. As such, the it is mainly involved in providing transfer pricing advice to foreign multinationals and Spanish firms who need cross-border assistance. The firm offers advice on analysis of current transfer pricing policies, including economic analysis, and provides policy implementation and defence in litigation and MAP/APA discussions. It is led by partners Jordi Bech and Sebastián Piedra.


Cuatrecasas is a leading Spanish law firm for transfer pricing services. It operates a team of 50 lawyers, including 10 partners. Partner Carolina del Campo leads the Madrid transfer pricing team, while partner Joan Hortalà is head of transfer pricing for nationally. The partners and the wider team assist on modelling, analysis, policy drafting and policy implementation. It is well known for tax litigation and is equally successful with transfer pricing disputes as well as in MAP matters.

Deloitte Legal

Deloitte continues to operate one of the largest and most prestigious transfer pricing departments in Spain. The multinational firm has a multidisciplined practice, including partners Ramón López de Haro, Josep Serrano and José Ignacio Box García, as well a team of lawyers, economists and financial analysts. López de Haro is the head of business model optimisation at Deloitte legal.

The group is currently assisting a Spanish start-up technology company, which has become active in 25 jurisdictions, on the creation of its transfer pricing policy. The company needed to avoid the risk associated with the parent company's current policy of assuming the cost related to R&D in foreign jurisdictions, which was causing the company to fear a challenge under the BEPS principles. Deloitte carried out analysis determining that the allocation of foreign subsidiaries as entrepreneurs could run against a DEMPE analysis, resulting in the creation of a more novel solution for the Spanish company.

Duff & Phelps

Duff & Phelps, the international financial consultancy, operates a Spanish consultancy that is fully integrated within the company’s wider European transfer pricing team. It focuses its work within the financial sector and assists a number of the largest financial services providers in Spain. The firm is led by director Pilar Barriguete who, along with her team, assists on all of the analysis and modelling needed for transfer pricing advice, as well as assisting clients in discussions and disputes with the relevant tax authorities.


The EMEIA Tax Center at EY is organised as a supranational entity covering the entire Europe, Middle East, India and Africa (EMEIA) region, with its Intercompany Effectiveness Platform, Solutions & Intelligence and operational transfer pricing practice serving clients’ needs across all jurisdictions.

Led by well-recognised, Oslo-based partner Sveinung Baumann-Larsen, the operational transfer pricing team brings together multi-disciplinary experience and resources focusing on IT, accounting, and tax from the entire region to bring to bear in its work. This work covers some of the leading global companies in their respective fields and includes those involved in retail and consumer products, energy and pharmaceuticals.


Garrigues is one of most highly regarded Spanish laws firm operating in transfer pricing. Mario Ortega Calle is the leading partner who, with his supporting team of professionals, advises clients from an array of industries and assets with all aspects of transfer pricing policy creation and documentation. Its transfer pricing department is particularly strong advising on pre- and post-acquisition structures as well as counselling on transfer pricing disputes and discussions with the transfer pricing authorities.

Garrigues is currently advising on the merger between Zodiac and Fluidra on the necessary transfer pricing structure following the merger, reconciling two opposing value chain models, one focused on infuse manufacturing capability and one focused on outsourcing, which will determine the worldwide transfer pricing policy of the new firm.