spain-transfer-pricingSource-cited draft Use this skill whenever asked about Spain transfer pricing rules, documentation requirements, or precios de transferencia compliance. Trigger on phrases like "transfer pricing Spain", "Spanish TP documentation", "precios de transferencia", "master file Spain", "local file Spain", "CbCR Spain", "APA Spain", "Model 232", "AEAT transfer pricing", or any question about intercompany pricing for Spanish entities.