In November 2008, Spain issued a new regulation on the mutual agreement procedure (MAP)which applies to two procedures: the MAP under Spain's tax treaties and the procedure governed by the EC Arbitration Convention. This article examines and analyses the new regulation, including (among other things) its scope and structure, its common provisions, the MAP under tax treaties, and the procedure for applying the Arbitration Convention. The article also considers the suspension of tax collection and whether interest accrues during the MAP.