Annulment of Spanish inheritance law – recovery of inheritance tax

The European Court of Justice has now confirmed to us and to many others who have long complained about the injustices of the Spanish tax system that foreigners who do not live permanently in Spain are being unlawfully penalised in the calculation of inheritance tax.

While the heirs permanently living in Spain, i.e. the Spaniards themselves, of course, are exempted from taxes by special arrangements of the individual local authorities (comunidades) up to the amount of 99%, this did not apply to those heirs who mostly live outside Spain, i.e. especially in other European countries.

This means a clear disadvantage, which is not right.

This judgment of the ECJ of 3.9.2014 is of the utmost importance, since it now allows reclaims to be made against the Spanish State. This applies in the first place to all those who have paid inheritance tax in Spain in the last 4 years because, for example, father or mother have died and part of the inheritance was a house or apartment in Spain. In principle, however, it is also extensible to previous cases: the Spanish State can be directly claimed by them, because it has knowingly violated European law and is liable for it (official liability).

Our law firm prepares the first claims for recovery. For details of the representation also YOUR rights we ask to contact.