The Court of Justice of the European Union have just declared that Spain is being discriminatory in its treatment of non-residents (that is people who are not living in Spain for tax purposes) and residents, where there have been transfers of properties and assets. This will largely apply to circumstances where somebody has died and there has been a Spanish property which has been transferred by Will. The level of tax levied on non-resident has been different to that levied on the resident in Spain.
The Court of Justice of the European Union has therefore declared that the Spanish National Legislation infringes Article 63 of the Treaty on the Functioning of European Union, and Article 40 of the Agreement on the European Economic Area EEA. In plain speak, this means that there is a potential to claim refunds from tax that have been wrongly claimed at a higher level from non-residents.
At Nockolds, we have an International Department that specialises in Spanish legal matters and Probate. If you think you may have been affected by this, then we have an online form, which we would ask you to complete and return to us. We can then consider whether we think you have a claim or not. Please note that in order for us to be able to properly consider, you need to fill in the form as much as you can.
We shall keep an eye on the progress of this story, and what successful tax claims are made.