Blog
The CJEU strengthens control over the refusal of national judicial bodies to refer questions for a preliminary ruling
The court states that courts of last instance must give adequate reasons for their decision not to refer a question for a preliminary ruling, even in the absence of an express request from the parties. In its recent judgment of 24 March 2026 (Case C-767/23), the Court of Justice of the European Union (CJEU) examines […]
The granting of tax benefits based on tax residence violates the principle of equality
The Constitutional Court thus concludes in relation to the application of the reduced rate of the tax on documented legal acts that Galician legislation regulates for mutual guarantee companies with registered office in the territory of the autonomous community of Galicia, but its conclusions (supported by the jurisprudence of the CJEU) are undoubtedly projected on […]
The public CbC: first application in Spain of the new obligation of “corporate transparency”
The obligation to publish the so-called “country-by-country report” (known as “public CbCR”) affects multinational groups and independent companies whose consolidated revenues exceed 750 million euros in each of the last two consecutive years. Spain has some relevant peculiarities in the transposition of this obligation that should be considered in its first application. Information on corporate […]
Related-party transactions are consolidated as a preferential point of attention for the Public Treasury
In recent years, we have witnessed a notable increase in the investigation and verification of transfer pricing issues by the Spanish tax authorities. We review the most common controversies in this area, outlining potential recommendations. In recent years, the Spanish tax authorities have significantly increased their scrutiny of taxpayers on issues related to transfer pricing, […]
Taxation of royalties: the Supreme Court gives primacy to the Directive over agreements
In a recent and controversial judgment, the Supreme Court affirms that when the Interest and Royalties Directive cannot be applied because the recipient of the royalties is not the “beneficial owner”, the withholding tax rate established in the Spanish domestic non-resident income tax regulations must be applied, rather than the reduced rate of the corresponding […]
E-commerce in light of recent changes to customs regulation
In order to strengthen control and revenue collection, and to encourage more efficient and sustainable logistics models, the EUR 150 customs duty exemption is set to be abolished from mid-2028, with a transitional EUR 3 customs duty to be introduced in the interim. Additionally, a handling fee per package is expected to be introduced and […]