Relevancia de los ajustes por precios de transferencia a efectos del Impuesto sobre el Valor Añadido: STJUE de 13 de mayo de 2026, C-603/24

Abstract

The judgment under consideration in the context of Case C-603/24 concerns the interpretation of EU legislation governing supplies of services for consideration, particularly in the context of reciprocal supplies that may give rise to transfer pricing adjustments between entities belonging to the same group. In this regard, the judgment establishes that the contractual arrangements entered into between the parties must be examined to determine whether there are, in fact, reciprocal supplies of services capable of giving rise to such adjustments, or whether there are other grounds underlying those adjustments.