Enfoque de Precios de Transferencia en operativas de cash pooling: STS de 15 de julio de 2025, rec. núm. 4729/2023

Abstract

The Spanish Supreme Court establishes its doctrine on the symmetry that the debtor and creditor interest rates must have in an «internal» cash pooling system and the attention to the credit rating of the group, instead of the individual of any participant entity, in order to carry out the Transfer Pricing analysis for the setting/validation of the interest rate finally agreed.