Spain has published Royal Decree 399/2021 of 8 June 2021, which amends the Regulation on Mutual Agreement Procedures (MAP) as approved by Royal Decree 1794/2008. Amendments are made to the MAP Regulation to provide for the full implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on the effective resolution of tax disputes, which was already partially implemented by Royal Decree-Law 3/2020 of 4 February 2020. Amendments are also made to introduce certain measures resulting f…