The Spanish authorities and the interested third parties state that, despite of the initial administrative interpretation of the DGT, Spanish companies were applying the deduction of the financial goodwill to indirect acquisitions of shareholdings.
premièrement, l'article 12, paragraphe 5, du TRLIS s'inscrit dans le cadre d'un ensemble de mesures destinées à encourager la croissance économique et l'internationalisation des entreprises espagnoles.