Category: Ruling/Decisions and case law
The Supreme Court reinforces the principle of legitimate expectations
The court argues that, although the CJEU has ruled that the customs authorities of the country of import are not obliged to accept certificates of origin beyond the period of validity provided for in customs regulations, they must accept such certificates if they have previously exercised their powers of control. The tax authorities have repeatedly […]
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 […]
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 […]
Review of the requirements for applying the reduced 15% corporate income tax rate to newly incorporated entities carrying out the same activities as their shareholders or related entities
In a recent binding ruling, the Spanish Directorate General for Taxes (Dirección General de Tributos, DGT) concluded that the mere coincidence between the activity carried out by a newly incorporated entity and that previously performed by its shareholders or other entities related to those shareholders is not, in itself, sufficient to deny the application of […]
Tax liability after the recent jurisprudence of the Supreme Court
In various judgments, the Supreme Court insists on the need to prove the guilt of the directors of companies that have committed tax infringements or to inquire into the existence of jointly and severally liable parties before deriving liability to subsidiary liable parties. The Administration has been reacting to the difficulties in the collection of […]