## [Tax Newsletter - March 2025](/en_GB/new/tax-newsletter-march-2025) # Tax Newsletter - March 2025 Spain - 04 / 22 / 2025 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-march-2025) - []() - []() [Download Newsletter ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax-newsletter-march-2025.pdf) Previous Next ![](/sites/default/files/noticias/img/recurso_newsletter_tributario_garrigues.jpg) **In transfer pricing adjustments, the tax authorities must observe the bilateral adjustment principle** According to the National Appellate Court, departure from the bilateral nature of adjustments violates the principle of good administration and gives rise to unjust enrichment for the tax authorities. Therefore, if a controlled transaction is adjusted for personal income tax purposes and corporate income tax purposes, confirmation of the personal income tax adjustment in a later review procedure must have an effect on the corporate income tax adjustment, even if it has not been challenged. **New principles have been determined in relation to tax on income received by entertainers and sportspersons** TEAC has concluded that withholdings must be made on gross amounts of income, although, if the recipient is resident in the EU, they can apply for a refund, if they can substantiate necessary expenses related to their activity in Spain. It also pointed out that for classifying the income the relevant documents must be taken into account that allow the entertainer or sportsperson taking part to be identified along with their activity in a specific event in Spain. **The taxable amount for real estate tax purposes relating to the holder of a surface right over a property only includes the cadastral value of the built structure** The DGT has concluded that for properties with a surface right there are two taxable persons for real estate tax purposes: the owner of the land and the right holder. According to the DGT’s interpretation, the taxable amount for the holder of the surface right will only include the cadastral value of the built structure. **Publication** **of the Annual Tax and Customs Control Plan** The Tax Agency fosters use of artificial intelligence and places the spotlight (among others) on taxpayers for whom discrepancies are identified between their standard of living and their reported income and/or assets, on transactions that may hide significant capital gains, or, in relation to nonresidents, on the income of entertainers and sportspersons and income obtained from real estate. It will also increase prevention activities, by assisting with the completion of VAT returns. For further details on this month’s judgments, decisions, resolutions and legislation, [**SEE THE WHOLE NEWSLETTER HERE**](https://www.garrigues.com/sites/default/files/noticias/files/tax-newsletter-march-2025.pdf). [Tax](/en_GB/tags/tax), [Spain](/en_GB/tags/spain) ### Contact ![Eduardo Abad Valdenebro - Garrigues](/sites/default/files/styles/medium/public/team/photo/Eduardo_Abad_Valdenebro_en_20260611.jpg?itok=XJmuqiG8) [Eduardo Abad](/en_GB/team/eduardo-abad-valdenebro) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +34 91 514 52 00 [Madrid](https://www.garrigues.com/en_GB/office/madrid) [Find more professionals](../team) ### Related services - [Tax ](/en_GB/services/tax) - ## Find a publication - [Administrative and Constitutional Law](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1422) - [Agribusiness and Food](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1417) - [Automotive](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1419) - [Banking and Finance](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1443) - [Corporate and M&A](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1441) - [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A12823) - [Criminal Law and Internal Investigations](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1434) - [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A10913) - [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1412) - [Energy](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A10916) - [EU and Antitrust Law](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1416) - [Family Business](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1413) - [Fashion Law](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1435) - [Financial Regulation](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A10915) - [G-advisory](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A12821) - [Human Capital Services](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1431) - [Infrastructure](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A10914) - [Insurance](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1438) - [Intellectual Property](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1421) - [Labor and Employment](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1424) - [Life Sciences and Healthcare](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1429) - [Media and Entertainment](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1433) - [Planning, Zoning and Environment](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1444) - [Private Equity](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1439) - [Real Estate](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A10927) - [Restructuring and Insolvency](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1420) - [Securities Markets](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1442) - [Sports](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1430) - [Startups & Open innovation](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1426) - [Sustainability](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A10921) - [Tax](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1425) - [Technology, Communications and Digital](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1436) - [Tourism and Hotels](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1432) - [Transport, Logistics and Shipping](/en_GB/markdownify/node/14739?f%5B0%5D=service%3A1428) Facet Services detail - [Publications](/en_GB/markdownify/node/14739?f%5B0%5D=publication_type%3A794) - [Newsletters](/en_GB/markdownify/node/14739?f%5B0%5D=publication_type%3A107) - [Garrigues collection](/en_GB/markdownify/node/14739?f%5B0%5D=publication_type%3A101) - [Laws: amendments at a glance](/en_GB/markdownify/node/14739?f%5B0%5D=publication_type%3A104) - [News](/en_GB/markdownify/node/14739?f%5B0%5D=publication_type%3A105) Facet Publication type detail Min Max ## News search engine