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Inheritance tax: deadline for claiming to the state for responsibility

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21 Sep. 2015

ECJ rules and further change in our domestic legislation entitle taxpayers to claim for the refund of the overpaid taxes if it has not elapsed more than 4 years. Filing a claim for patrimonial responsibility against the Spanish State is the option for those out of the statute of limitation period, but the deadline is one year since the date of change of legislation, that is to say next 10 November 2015.

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