L 56/38 Official Journal of the European Union 27.2.2015 COMMISSION DECISION (EU) 201 5/314 of 15 October 2014 on the State aid SA.35550 (13/C) (ex 13/NN) (ex 12/CP) implemented by Spain Scheme for the tax amortisation of financial goodwill for foreign shareholding acquisitions (notified under document C(2014) 7280) (Only the Spanish text is authentic) (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof, Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof, Having called on interested parties to submit their comments pursuant to the provision(s) cited above () and having regard to their comments, Whereas: 1. PROCEDURE (1) On 28 October 2009, the Commission adopted a negative decision with recovery concerning aid granted to bene- ficiaries of a Spanish scheme allowing tax deductions in connection with the acquisition of shareholdings in non- resident companies (hereinafter ‘the First Decision’) (). That decision was limited to acquisitions within the Union and the Commission maintained the procedure open for acquisitions outside of the Union since the Spanish authorities undertook to provide new details concerning the alleged obstacles to cross-border mergers outside the Union. (2)  On 12 January 2011, the Commission adopted a negative decision with recovery, concerning the aid granted to beneficiaries on the basis of the contested legislation when making extra-EU acquisitions (hereinafter ‘the Second Decision’) (3). (3)  However, the Commission decided to limit the scope of the recovery obligation contained in the First and in the Second Decision due to the existence of legitimate expectations. (4) By e-mail of 12 April 2012, the Spanish authorities informed the Commission that on 21 March 2012 the Spanish authorities adopted a new binding administrative interpretation (*) (‘consulta vinculante’) of the aid scheme concerned, to be applied also to transactions that took place prior to that date. (5) By letter of 4 July 2012, in the context of the recovery procedure of the Second Decision, the Commission asked the Spanish authorities to clarify a number of issues concerning the new administrative interpretation. Spain submitted its comments on 5 September 2012. (6) In October 2012, with reference to this new administrative interpretation, the Commission registered a new ex- officio case (°) in its State aid Registry. () 0JC258,7.9.2013, p. 8. () OJL7,11.1.2011, p. 48. () OJL135,21.5.2011,p. 1. (*) See Consulta vinculante V0608-12 of 21 March 2012. () SA 35550 (12/CP).