In three recent judgments, the Spanish Supreme Court has ruled on the application of the dividend withholding tax exemption under the European Union Parent Subsidiary Directive and the specific anti-abuse rule.The Spanish Supreme Court affirmed favorable decisions by the National High Court that overturned decisions of the Spanish tax authorities, which had inferred a general presumption of abuse.The Spanish Supreme Court concluded that Spanish tax authorities should objectively determine whether elements constituting alleged abusive practices exist with regard to each case.Executive summaryThe Spanish Supreme Court has recently issued three judgments on the application of the dividend withholding tax (DWHT) exemption...