Spanish National court disallows the deduction of intra-group services due to lack of evidence and agreement
On 25 January 2022, the resolution of the National High Court (AN) no. 151/2022 (the Resolution) was released which, among other issues, addresses the deductibility for tax purposes of charges for intra-group services. The Resolution resolves appeal no. 424/2019 against a resolution of the Spanish Central Economic-Administrative Court (TEAC) issued on 4, December 4,…
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