The European Court of Justice has finally published the full text of the sentence that they dictated on the 3rd of September of 2014 against Spain for discriminating non residents in relation to inheritance and donation tax. Unfortunately the ECJ has only made it available in Spanish and French. Please find below the link to the sentence in Spanish.
Consequences:
Some non residents will pay less inheritance tax if they have been discriminated versus resident in Spain. Contact us to determine if you are in one of these cases.
Some non residents who have paid inheritance tax within the last four years will be able to claim their tax back. In Andalucía Group I and II heirs who have received less than 175000 euro and in Valencia and Murcia Regions most non residents in Group I.
Sentence European Court of Justice
