##  [Tax Newsletter - May 2025](/en_GB/new/tax-newsletter-may-2025) 

# Tax Newsletter - May 2025





Spain - 06 / 24 / 2025

















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### Judgment of the month

## [Brazilian ‘juros sobre o capital próprio’ are exempt from corporate income tax](https://www.garrigues.com/sites/default/files/noticias/files/tax-newsletter-may-2025.pdf#page=2)

A recent national appellate court judgment has settled the issue by pointing out that tax treaties prevail over domestic laws which, as a general rule, cannot contradict the terms and spirit of tax treaties.

[**READ MORE**](https://www.garrigues.com/sites/default/files/noticias/files/tax-newsletter-may-2025.pdf#page=2)

### Decisions, judgments and new legislation

1. Corporate income tax
2. Personal income tax
3. Indirect taxes
4. Wealth taxes
5. Local taxes
6. Other taxes
7. Tax procedure
8. Other new legislation

For further details, [**CLICK TO VIEW FULL NEWSLETTER**](https://www.garrigues.com/sites/default/files/noticias/files/tax-newsletter-may-2025.pdf).









[Tax](/en_GB/tags/tax), [Spain](/en_GB/tags/spain)







 

 



 

 

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