Tax Newsletter - February 2026
Spain -
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.
Examination of new administrative principles on conflicts in the application of tax provisions and sham transactions
Although the Supreme Court has already concluded that the “classification,” “conflict in the application of tax provisions,” and “sham transaction” rules are not interchangeable, TEAC held recently that a sham transaction proceeding can be initiated in relation to a transaction meeting the requirements set out in the General Taxation Law (LGT) for a conflict.
Decisions, judgments and new legislation
- Tax procedure
- Corporate income tax and nonresident income tax
- Personal income tax
- Indirect taxes and customs duties
- Local taxes
- Excise taxes and special taxes
- Other news
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