The sentence of the Spanish Court of Justice of 17.10.2017 was eagerly awaited, since it refers to a situation that affects many foreigners. It is about inheritance tax, which someone who does not live in Spain has to pay if he inherits property there, for example. the house of the parents who had retired to Spain.
The first part of the problem had already been dealt with by the Court of Justice of the European Communities in a decision of September 3, 2014. In these cases, the ECJ ruled, the heirs of the EU Member States must be treated in the same way. same way as the Spanish themselves and, therefore, have the right to the same allowances.
But the question that followed was the following: have those who had previously paid the high taxes on inheritances been able to rebate the Spanish State without taking into account the deductions?
The Spanish Council of Ministers had rejected it in many cases, including this one, in which the taxes had been paid in December 2010. The lawsuit on behalf of the German heirs was now successful. Therefore, it opens the way for reimbursement not only in this case, but also in many others that are stored.
The Schomerus Law Firm is available for more information regarding a trial or tax issue of this type.