## [Tax Newsletter - April 2025](/en_GB/new/tax-newsletter-april-2025) # Tax Newsletter - April 2025 Spain - 05 / 27 / 2025 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-april-2025) - []() - []() [Download Newsletter ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax-newsletter-april-2025.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter-tributario-abril-2025.jpg) **To apply the directive’s anti-abuse clause, all relevant steps, circumstances and facts must be considered, not purely the situation when the subsidiary was formed or dividends were distributed** The CJEU also confirmed that to apply that clause there is a factual requirement (a non-genuine arrangement) and an intentional requirement (the arrangement must have been designed to obtain a tax advantage). The overall tax context of the transaction must be taken into account to examine whether the main purpose of the transaction was to obtain a tax advantage. **A dwelling keeps principal residence status indefinitely if the change of address occurs for the reasons listed in the law** According to the Catalan High Court, a taxpayer over 65 can benefit from the exemption for transferring their principal residence, even if the transaction takes place more than two years after they left the dwelling, due to illness, to live at a care home. **A mortgage appraisal is a valid item of evidence against the reference value if it is accompanied by the appropriate justification** Castilla y León High Court pointed out that, under the current transfer and stamp tax legislation, the taxable amount for transfer tax under the transfers for a consideration heading in transfers of real estate is the reference value, if it does not exceed the market value. It accepted that a mortgage appraisal can be considered a valid item of proof for challenging that reference value, if adequate justification is provided of the reason why the value determined by the appraisal is more appropriate. **VAT paid on catering services provided free of charge to employees consistently with business usage and custom is deductible** According to Valencia TEAR, the rule allowing the input VAT on travel, trips, hospitality and catering to be deductible where the expenses are deductible for personal income tax or corporate income tax purposes is a special rule and therefore prevails over the rule disallowing the deduction of input VAT on gifts to workers. Therefore, the input VAT paid for a Christmas dinner should be deductible, because the expense is consistent with business usage and custom. **The tax authorities cannot delegate administrative procedures to private companies if they involve public service duties** TEAC adopted the Supreme Court’s principle that, although the tax authorities can conclude technical assistance contracts with private companies, this does not authorize those entities to carry out administrative procedures that imply performing public service duties. 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