Spanish Inheritance Tax

Spanish Inheritance Tax

Posted on Jul 01, 2019

Equalrights of the Non-residents extra EU and EEA to the Non-residents of the EU and the EEA  in relation to the Spanish Inheritance Tax (IHT)

Following the judgements of the Court of Justice of the European Union (CJEU) in 2014, it is now certain that those who are non-resident in the area of the EU and the EEA will benefit from the same rights as those non- residents within it.

Provided the said judgement of the CJEU dated 4th September 2014, subsequent judgements of the Supreme Court and by means of recent binding consultations to the General Directorate of Taxes, in 2018; it was finally agreed that the Inheritance Tax liquidation for non-residents EU and EEA and the non-residents extra UE and EEA will be equally taxed, taking into consideration that set binding consultations are rules of obligatory compliance for the Tax Administration.

This decision puts an end to the discrimination and clear breach of the Spanish internal normative and the different treatment between residents and non-residents as far as the IHT is concerned.