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, 2018. The resolution of the TEAC was initiated upon an inspection of the Spanish tax authorities in relation to Corporate Income Tax (CIT) started in 2012, in respect of 2008 and 2009 fiscal years of a Spanish entity belonging to a multinational group engaged in the management of shopping centers. The Spanish entity received intra[1]group services from a related party tax resident in Portugal, consisting of strategic business management and marketing services regarding market research. The Spanish tax authorities disallowed the deductibility for tax purposes of services charged based on the lack of evidence provided by the taxpayer, a criterion that was confirmed by the TEAC.

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