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El blog de Maria

Your daily Spanish Law reporter. Have it with a cafe con leche.

Legal tip 1329. FINAL DEADLINE FOR IHT CLAIMS: 10th November.
06 October 2015 @ 12:45


The judgment of the European Court of Justice (ECJ) on September 3, 2014, determined the breach by the Kingdom of Spain of European Union law, because the state regulations governing the inheritance and gift tax, provided a clear discrimination against non-residents. Such discrimination entailed a restriction on the free movement of capital, prohibited by Articles 63 TFEU and 40 EEA (EU countries and Norway, Iceland and Liechtenstein).

There are two ways to request to claim a refund of IHT paid in excess according to the EU Court Decission:

1) Request the return of sums paid, provided that the period of limitation, that is, four years has not  elapsed since your payment.

2)  State liability claim for  excessive  demand of taxes  according to rules of of the EU. In the event that four years has elapsed.

This last action has an expiry date on  10Th November 2015 ( one year after puiblication of the Judgment in  the Official Journal of the European Union (OJEU)


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Reservoir of the Count of Guadalhorce, Ardales, Málaga, South eastern Spain, at

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