Kommissionen påpegede i beslutningen om at indlede proceduren, at den spanske ordning for selskabsbeskatning udgør et passende referencesystem, herunder navnlig de regler for beskatning af finansiel goodwill, som det spanske skattesystem fastsætter.
In the initiating Decision, the Commission considered that the appropriate reference system is the Spanish corporate tax system, in particular the rules on the tax treatment of financial goodwill contained in the Spanish tax system.