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NON-Residents Earn Right to Reclaim Inheritance and Gift Tax Paid in Spain

In a judgement which took place on 3 September 2014, the European Court of Justice ruled that Spain’s current legislation on the taxation of inheritances and gifts for non-residents is discriminatory and against the spirit of the European Union.

Non-residents have been forced to pay up to 34% tax (even with regards to direct relatives) while a complex range of tax-relief options mean that Balearic residents pay only up to around 1% for the same inheritance. 

In reaction to the ruling, the law has modified with effect from 1 January 2015.

Those who have paid unreasonable amounts of inheritance and gift tax over the last four years are now entitled to apply for a refund – with accrued interest. Action must be taken immediately as the time to make a claim is thought to be limited to five years.

For further information please click here.


Source: Alejandro del Campo Zafra, Lawyer-Fiscal Adviser at DMS Consulting (email:; phone: +34 971 727 702+34 971 727 702 )