The non-residents of an autonomous Spanish region, who received an inheritance which is arranged there, will be compensated for disadvantage in the future.
Thus the judgment of the Administrative Court Number 3 of Valencia in its judgment according to its patrimonial responsibility to taxpayers, who have their habitual residence outside the Valencian autonomous region.
This judgment is based on the judgment of the European Court of Justice of 3 September 2014. Appreciable is furthermore that in March 2015 the Constitutional Court has also explained the original legislation of Valencia for unconstitutional. The European Court of Justice decided in its judgment that the corresponding rule concerning the taxes of inheritance and donation, is contrary to the European legislation. As opposed to the non-residents, tax benefits are granted to the residents of the autonomous region. In this sense, the non-residents are taxed in excess of the residents - in some cases by up to 30 points.
The judgment determined that in case of an inheritance, in which the decedent was domiciled in a Member State of the European Union or within the European Economic Area, according to the payment of taxes, rules of the autonomous Spanish region, in which the asset with the highest value of the decedent is located, can be applied.
In conformity with the judgment, the State has to refund the taxpayer the sum of money which the taxpayer has paid too much in the last four years. The Council of Ministers has rejected these claims so far. Now the courts begin to implement the provision of the judgment.
We are at your disposal if you have any further questions regarding this matter.