Judgment of the General Court (Eighth Chamber, Extended Composition) of 23 September 2020.#Kingdom of Spain and Others v European Commission.#State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax provisions applicable to certain finance lease agreements for the acquisition of vessels (Spanish Tax Lease System) – Decision declaring the aid incompatible in part with the internal market and ordering its partial recovery – Selectivity – Obligation to state reasons – Recovery of aid – Equal treatment – Legitimate expectations – Legal certainty.#Joined Cases T-515/13 RENV and T-719/13 RENV.