¿Do you live outside the EU? ¿Have you paid inheritance or gift tax in Spain?
We have information of your interest.
An important ruling for non EU residents who paid inheritance and gift tax in Spain was issued last 19th of February by the Spanish Supreme Court.
In Spain the competences to regulate inheritance and gift tax are shared between the State and the Regions (autonomous communities). If State law applies the tax burden shall be generally higher than if the regional laws apply. State law was nearly always applied for inheritances and gifts involving non residents.
The ruling of the Court of Justice of the European Union C-127/12 was a turning point because the court confirmed Spain had created a discrimination infringing the EU principle of free movement of capitals. Following this ruling and the legal changes operated in Spain, the residents of the EU could apply regional laws but not the residents of third countries.
Last 19th of February the Spanish Supreme Court settled that regional laws can apply to non EU residents as well. Non EU residents can, since this ruling, be refunded the difference between the tax paid applying State laws and regional laws.
TGS Edisa can help you claim back inheritance and gift taxes paid in Spain.