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Thursday, 22 January 2015 13:15

TO RECOVER THE INHERITANCE TAX FOR NON RESIDENTS

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TO RECOVER THE INHERITANCE AND GIFT TAX FOR NON RESIDENTS

  

On September 3rd 2014, the European Court of Justice delivered a sentence by which it is declared opposed to the equality of all the Europeans and to the principle of free circulation of capitals, the current regulations of the Inheritance and Gift Tax in Spain, by marking differences between the Spanish taxpayers and the rest of the European citizens when it comes to paying those taxes.

As a result of this, those cases in which by being non-resident Europeans have paid the Inheritance Tax by real obligation in Spain over the last few years, that is, according to the Spanish State Regulations and not to the regional ones, where the deceased was a resident and the heirs maybe not, or if any of the heirs was a resident and the deceased was not, or if the Inheritance and/or Gift Tax had been paid on properties located in Spain, Canary Islands, etc… in all of those cases, the tax payer is entitled to the refund of the Inheritance and Gift  Tax by the Spanish Government, as payment of the same goes against the law.           

In many of these cases, as the payers of those taxes were subjected to the State Regulation that was the most damaging for them, they were not applied the reductions nor the deductions that the regulations of the autonomous communities established, such as those laid down for example in the Canary Islands for its residents, which proved very harmful for their economy.   

The regulation already establishes a series of procedures against the Tax Administration and ways to get that money paid to the State Treasury, and we will have to differentiate if it has been over four years since those taxes were paid, or not, to determine the procedure to be chosen, either by way of unduly paid revenue or by way of action for damages against the Spanish State. 

The maximum term to be able to start this procedure against the Tax Administration is ONE YEAR from the day November 10th 2014, so it is extremely important that the subjects who paid those taxes initiate such proceedings before the Administrative sends them any notice that may interrupt the limitation period, which would entail that that money could no longer be claimed, because if there is any verification or notification by the Treasury on any of these taxpayers, there will be no refund. 

Therefore it opens the possibility of recovering a large part of the Inheritance and Gift Taxes that were paid by European citizens, either by inherited properties located in Spanish territory, or by circumstances in which all or some of the heirs or the deceased were residents in Spain, and also, the Administration will have to repay that amount with the accrued interests.  

If you need assistance to claim the reimbursement of your Inheritance or Gift Tax, you can count on our team and we will make you a brief preliminary study in order to establish what is the status of your file against the claim of those revenues, unduly paid by you. 

 

Alicia Hernández Socorro (Lawyer) 

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Read 1689 times Last modified on Thursday, 22 January 2015 14:15

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