## [Spain: The Supreme Court confirms the application of the Spain-Brazil DTA exemption to 'juros sobre o capital proprio](/en_GB/new/spain-supreme-court-confirms-application-spain-brazil-dta-exemption-juros-o-capital-proprio)
# Spain: The Supreme Court confirms the application of the Spain-Brazil DTA exemption to 'juros sobre o capital proprio
Spain - 06 / 25 / 2026
-
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/spain-supreme-court-confirms-application-spain-brazil-dta-exemption-juros-o-capital-proprio)
- []()
- []()
Previous Next
**The court dismisses the appeal of the State Attorney's Office, concluding that there is already jurisprudence of the court itself and that the need for a new pronouncement is not appreciated.**
The Supreme Court has issued an order of 24 June 2026 (in a case led by Garrigues) rejecting the appeal filed by the State Attorney's Office against the [judgment of the National High Court of 22 May 2025](https://www.poderjudicial.es/search/AN/openDocument/dbe10d82b6f2c45fa0a8778d75e36f0d/20250609) relating to the **'**juros sobre o capital próprio' (JSCP).
In that judgment, the National High Court confirmed that the JSCPs can benefit from the exemption provided for in Article 23.3 of the Agreement for the Avoidance of Double Taxation between Spain and Brazil (Spain-Brazil DTA), considering that they should be classified as dividends. In addition, it stressed that, in view of the prevalence of DTAs over domestic regulations, the exemption of these incomes cannot be denied.
The Supreme Court bases the inadmissibility of the appeal on the existence of previous jurisprudence in relation to the classification of the JSCP as dividends for the purposes of the Spain-Brazil DTA, which leads it to rule out the existence of objective cassational interest that would justify a new ruling on this issue.
This ruling definitively consolidates the doctrine contained in the aforementioned judgment of the National High Court, which was based on the jurisprudence that the Supreme Court already established in the original cases.
[Tributario](/en_GB/tags/tributario), [España](/en_GB/tags/espana)
### Contact
[Eduardo Abad](/en_GB/team/eduardo-abad-valdenebro)
[Contact]()
- +34 91 514 52 00
[Madrid](https://www.garrigues.com/en_GB/office/madrid)
[Find more professionals](../team)
### Related services
- [Tax ](/en_GB/services/tax)
-
## Find a publication
- [Administrative and Constitutional Law](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1443)
- [Corporate and M&A](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1430)
- [Startups & Open innovation](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/15850?f%5B0%5D=service%3A1428)
Facet Services detail
- [Publications](/en_GB/markdownify/node/15850?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/15850?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/15850?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/15850?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/15850?f%5B0%5D=publication_type%3A105)
Facet Publication type detail
Min
Max
## News search engine