## [Tax Newsletter - July - September de 2026](/en_GB/new/tax-newsletter-july-september-2026)
# Tax Newsletter - July - September de 2026
Spain - 10 / 23 / 2026
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**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](https://www.garrigues.com/en_GB/new/spain-price-products-purchased-group-may-implicitly-include-royalty-use-intangible-assets)
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.
[**KEEP READING>**](https://www.garrigues.com/en_GB/new/spain-price-products-purchased-group-may-implicitly-include-royalty-use-intangible-assets)
## 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-july-september-2026.pdf).
[Tax](/en_GB/tags/tax), [Spain](/en_GB/tags/spain)
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This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.
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