Tax Newsletter - June 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.
Featured judgment
Transfer pricing rules cannot be used to deny the deduction of labor costs related to a restructuring
According to the court, these rules specifically address the pricing of related-party transactions and therefore cannot be relied on to conclude that expenses arising from a restructuring decision made by the group are not deductible if those expenses stem from relationships with third parties, such as employees who are laid off and receive severance pay.
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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