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Escritos por Victoria López Barrio

¿Es posible que los residentes comunitarios recuperen lo abonado en el impuesto de sucesiones?

Columna de Victoria López Barrio, letrada en Winkels Abogados, publicado en confilegal.com sobre la posibilidad de que los residentes comunitarios recuperen lo abonado en el impuesto de sucesiones.

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Can EU residents recover amounts paid to inheritance and gift tax?

strong>The European Court of Justice (ECJ) Judgement of 3 September 2014, on Case C‑127/12, European Commission versus Spain, rules that the latter has failed to fulfil its obligations under articles 63.1 of the Treaty of the Functioning of the European Union (TFEU) and 40 of the Agreement on the European Economic Area of 2 May 1992 (EEA Agreement). This opinion was based on the fact that the relevant Spanish law warranted variations of inheritance and gift tax between successors and resident and non-resident donors in Spain, between resident and non-resident successors in Spain, and between gifts and similar disposition of property located on Spanish territory and abroad.
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