¿Who exactly is concerned by this ruling?.
File a Claim
- Non residents who have paid inheritance and/or gift tax in Spain, and
- Residents in Spain who have inherited from a nonresident or have received, as a gift, a property situated outside of Spain.
Depending on the situation, the claim could be filed according to the following:
- Administrative claim for a refund.
- Judicial liability claim against the administration.
For judicial claims a notarized power of attorney shall be necessary as the assistance of a legal representative before the court. This would be the case, if the administrative claim is denied and the decision is appealed before the court.