Claiming against Inheritance Tax and Gift Tax


3 Feb. 2014

The legal basis for the aforementioned procedures lies in the application to Non Residents of the national regulations for the calculation of Inheritance and Gift tax instead of the regional ones, which are more favorable.

Last October, the ECJ stated that the German national Inheritance tax legislation constitutes a restriction on the movement of capital so a similar judgment is expected for Spain.

On the basis of these arguments, there is a possibility for reclaiming against the Spanish Tax Authorities for Inheritance and Gift taxes paid by Non Residents, and not only for EU citizens as the German judgment interpreted that a restriction to the free movement o a third country such as the Swiss Confederation does not escape the application of Article 56 (1) EC. Reclaiming means the possibility of getting back the overpaid tax plus interest.

Please find below our leaflet with detailed information about the reclaim procedure.

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