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28-07-2015

Novelties concerning Spanish inheritance and gift tax

Up until 2015 non-residents had to pay a higher tax rate concerning inheritance and gift tax than residents. This difference in treatment was found to be unlawfully discriminatory by the European Court of Justice in its ruling of September 3 2014.

Tax refund: In the light of this decision, non-residents have the right of a tax refund that covers the amount of the difference between the tax rate for residents and the one for non-residents. A corresponding request can be made within a period of  4 years after the delivery of the declaration of inheritance tax.

Refund claim: Furthermore, a refund claim against the Spanish administration based on the principle of states liability due to infringement of European law may be considered if and when the limitation period has passed. This claim has to be raised before November 10 2015.

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