According to the Spanish authorities, providing a specific fiscal treatment for cross-border shareholding acquisitions would be necessary to ensure the neutrality of the Spanish tax system and to avoid Spanish shareholding acquisitions being treated more favourably.
Hispaania ametiasutuste arvates on piiriülese osaluse omandamise puhul erilist maksulahendust vaja selleks, et tagada Hispaania maksusüsteemi neutraalsus ning vältida Hispaania osaluste omandamise soodsamat kohtlemist.