In the case of companies that included in their past tax declarations the deduction of the financial goodwill arising from indirect acquisitions and which had already been subject to the assessment of the tax administration, will not be able to request the rectification of the tax declarations already submitted; however, given that the deduction is spread out over 20 years, it does not preclude these companies from deducting the financial goodwill in future tax declarations.
Les autorités espagnoles soutiennent que l'existence d'une interprétation administrative restrictive n'amoindrit pas la confiance légitime que des agents économiques, qui ont effectué des prises de participations indirectes par l'intermédiaire d'une prise de participations directes dans une holding, auraient pu avoir quant à l'application de l'article 12, paragraphe 5, du TRLIS.