Tax Newsletter - July and August 2022 Spain - 09 / 19 / 2022 DOWNLOAD NEWSLETTER Previous Next Borrowing costs in respect of loans for distribution of dividends are deductible Supreme Court holds that these types of borrowing costs are connected with the business and therefore cannot be classed as a gift. KEEP READING Judgments Decisions Resolutions Legislation Tax, Spain Contact Eduardo Abad Contact +34 91 514 52 00 Madrid Related services Tax Find a publication Select service Administrative and Constitutional Law Agribusiness and Food Automotive Banking and Finance Corporate and M&A Corporate Governance and Sustainable Development Criminal Law and Internal Investigations Data Economy, Privacy and Cybersecurity Dispute Resolution: Litigation and Arbitration Energy EU and Antitrust Law Family Business Fashion Law Financial Regulation G-advisory Human Capital Services Infrastructure Insurance Intellectual Property Labor and Employment Life Sciences and Healthcare Media and Entertainment Planning, Zoning and Environment Private Equity Real Estate Restructuring and Insolvency Securities Markets Sports Startups & Open innovation Sustainability Tax Technology, Communications and Digital Tourism and Hotels Transport, Logistics and Shipping Facet Services detail Facet Services detail Select type of content Publications Newsletters Garrigues collection Laws: amendments at a glance News Facet Publication type detail Facet Publication type detail Date of publication Min Max News search engine