European Tax Law Center - Newsflash #4

First implementation of the “Danish cases” doctrine in the Spanish administrative case-law

Key Facts

This resolution by the Spanish Central Administrative Court (Tribunal Económico-Administrativo Central), is considered the first interpretation by Spanish courts of the so-called “Danish cases” doctrine from the European Court of Justice.

The case analyzed the obligation to withhold on account of the Spanish Non Resident Income Tax on interest paid by a Spanish entity to a Dutch holding company.

The ETLC analyzes the resolution from the Spanish Central Administrative Court from October 2019, which constitutes the first case where a Spanish court or authority makes explicit reference to the ECJ’s doctrine on beneficial ownership and abuse of law. In particular, the Central Administrative Court held that, for the Spanish domestic exemption to apply, the recipient must be the beneficial owner of the relevant income.

The full document can be viewed here.

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