Tax Newsletter - July - September de 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.
The price of products purchased from the group may implicitly include a royalty for the use of intangible assets, subject to a nonresident income tax withholding
The Madrid High Court based its decision on a presumption that transfers of intangible rights by non-Spanish resident taxpayers are for consideration, as well as on a presumption of economic rationality, which suggests that, under the arm’s-length principle, a fee should be paid for those transfers.
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
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