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How to claim your inheritance and gift tax in Spain

On September 3rd, 2014, has been published a Decision of the U.E. Court of Justice regarding the Spanish Inheritance and Gift Tax.

In summary, the most relevant part of this decision is the acknowledgment by the Court of the discriminatory treatment occurring in Spain between Spanish tax residents and non tax-residents.

In a practical way, the decision implies that Non Residents who have paid such a tax will be entitled to claim a refund of overpaid.

It is strongly advisable that any Non Resident who has been harmed by the discriminatory taxation files a written claim before the Spanish Tax Office to commence a procedure of “undue payments”.

This step will allow the taxpayer to prevent any possible statute of limitation and, even if you will not get the money paid in excess back immediately, at least will not lose the right to do so in the following months or years.

This decision of the EU Court of Justice could be interesting and useful for different people as:

• Spanish citizens living abroad,
• citizens of another nationalities who have inherited or received a gift, or
• relatives with properties in Spain.

If you are in any of this cases or similar, we would be delighted to know more about your specific case and help you in recovering your money.