## [Tax Newsletter - April 2026](/en_GB/new/tax-newsletter-april-2026) # Tax Newsletter - April 2026 Spain - 05 / 25 / 2026 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-april-2026) - []() - []() [Download Newsletter ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax-newsletter-april-2026.pdf) Previous Next ![](/sites/default/files/noticias/img/20260525_1000x400.jpg) **In this newsletter we provide a regular roundup of the main new developments in tax law (legislation, judgments, decisions by the economic-administrative tribunals and resolutions by the Directorate-General of Taxes, among others) in Spain.** ## [Courts emphasize the importance of providing reasons and of respecting the principle of legitimate expectations](https://www.garrigues.com/en_GB/new/courts-emphasize-importance-providing-reasons-and-respecting-principle-legitimate-expectations) The CJEU has reiterated that courts must provide adequate reasons for deciding not to refer a question for a preliminary ruling, even where the parties have not requested this; and the Supreme Court has strengthened the principle of legitimate expectations, by recalling that the application of benefits to customs clearance cannot be denied where the certificates of origin supporting the importation have expired, provided that the customs authorities were able to verify them within the prescribed period. [**KEEP READING>**](https://www.garrigues.com/en_GB/new/courts-emphasize-importance-providing-reasons-and-respecting-principle-legitimate-expectations) ## Decisions, judgments and new legislation - Tax procedure - Corporate income tax and nonresident income tax - Personal income tax - Indirect taxes and customs duties - Local taxes - Other news For further details, [**CLICK HERE TO VIEW THE FULL NEWSLETTER**](https://www.garrigues.com/sites/default/files/noticias/files/tax-newsletter-april-2026.pdf). 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