INHERITANCE AND DONATIONS TAX IN SPAIN BREACHES EUROPEAN COMMUNITY LEGISLATION ESTABLISHING A DIFFERENCE IN TREATMENT BETWEEN RESIDENTS AND NON-RESIDENTS.

• September 4th, 2014
• DLC Abogados
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The Court of Justice of the European Union has ruled against Spain after upholding the appeal in March 2012 by the European Commission. The Court considers that some aspects of the Inheritance and Donation State Tax are incompatible with the free movement of capital. In Spain, inheritance and gift tax…