Real Estate Blog


The last day of February 9, 2018 the Supreme Court issued the sentence (STS 550/2018) by which condemned to Spain by not allowing a non-resident taxable person in a country not belonging to the European Union or the European economic area apply the legislation of the autonomous region of residence of the decedent or donor in the case of pay by the inheritance tax. The ruling raises that the existing standard, which develops the "connection points" violates the free movement of capital and persons between Member States of the European Union and third countries. Now those non-residents who had paid the tax on a succession or a grant with the State regulations, request the return of improper income in relation to the excess tax that have paid to have to apply with the State rules. No prescribed settlements would be affected (the limitation period is four years counting from the expiry of the deadline to submit the liquidation of the tax. We hope that legislation soon adjusts according to the new law.

Please note: This article is a mere summary of the cited sentence in relation to current legislation that could affect this. In any case if you are affected by the situation described we recommend to turn his lawyer specializing in tax affairs, or your tax advisor for advice according to their specific circumstances.  More information may be obtained at

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