## [Tax Newsletter - February 2025](/en_GB/new/tax-newsletter-february-2025)
# Tax Newsletter - February 2025
Spain - 03 / 10 / 2025
-
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-february-2025)
- []()
- []()
[Download Newsletter
](/sites/default/files/noticias/files/tax-newsletter-february-2025.pdf)
Previous Next
**An economic interest grouping can be classed as a film production company, even if it has outsourced the production work**
According to the National Appellate Court, the law does not stipulate that an EIG must have human and material resources in order to apply the tax credit for investment in film productions to its members and noted that the legislation itself has encouraged the use of EIGs to facilitate financing for the industry.
**Directors can benefit from the rules on exempt per diems and remuneration in kind**
The TEAC confirmed in two decisions that per diems and remuneration in kind are only exempt where the requirements laid down for an employer / employee relationship are fulfilled, so directors can benefit from these exemptions if it is proven that these requirements are met and they cannot be denied automatically under the relationship absorption theory.
**The existence of valid economic reasons is not an essential requirement to apply the** **tax neutrality regime**
The DGT also noted that, if the primary objective is an unlawful tax advantage, only that advantage must be eliminated, for which the specific case must be analyzed as a whole. Moreover, it accepted as valid economic reasons, among others, organization of succession or avoidance of conflicts among shareholders (in total spin-off transactions); or the reduction of administrative, formal, management, labor or management costs (in the case of mergers).
**No limit on the transfer of the tax losses of the absorbed entity if the shareholders did not deduct the losses attached to their ownership interests**
The DGT reminded us that this limit is provided to prevent the same loss being used twice. Therefore, if the shareholders do not deduct the loss on the transfer of the shares (or, did not previously deduct their impairment), the unused tax loss at the absorbed entity can be transferred to the absorbing entity.
For further details on this month’s judgments, decisions, resolutions and legislation, [**SEE THE WHOLE NEWSLETTER HERE**](https://www.garrigues.com/sites/default/files/noticias/files/tax-newsletter-february-2025.pdf).
[Tax](/en_GB/tags/tax), [Spain](/en_GB/tags/spain)
### 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/14646?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1443)
- [Corporate and M&A](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1430)
- [Startups & Open innovation](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/14646?f%5B0%5D=service%3A1428)
Facet Services detail
- [Publications](/en_GB/markdownify/node/14646?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/14646?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/14646?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/14646?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/14646?f%5B0%5D=publication_type%3A105)
Facet Publication type detail
Min
Max
## News search engine