In 2017, by means of Provincial Order 1146/2017 in Bizkaia, a specialised unit was created in the field of international taxation, whose functions are threefold. The first is the analysis of international related transactions, i.e. those carried out between individuals or legal entities between which there is a link between them, the second is the analysis of the transfer prices existing between entities belonging to multinational groups, and finally the verification of the taxation of income obtained by non-resident taxpayers in Spanish territory who operate with taxpayers in Bizkaia.

This unit was created within the “Plan for the Fight against Tax Fraud” promoted by the Provincial Council of Bizkaia. It currently has 9 inspectors who try to prevent fraudulent actions in transfer pricing between individuals and fiscally related entities.