Inheritance Taxes

As a result of my complaints to Brussels (and perhaps those of others) Spain have been give 2 months to rectify their discrimination in Inheritance Tax for non-residents.  If they do not comply, the matter will be referred to the European Court of Justice, but do not hold your breath for early action.

I missed that where was it reported?

Somehow I think all they will do is re-write the legisation to exempt residents and tax non-residents.

What exactly is you object to or would hope to achieve etc

There's many other areas in Spanish tax I would say discriminate more against non-residents.

Like what?

Norm, you managed to achieve THAT but you then wrote it in our 'what's the area like' forum!

We have a forum called Spanish taxes (it's a link).

Where can we read up about this please (apart from you just telling us, I mean... the legality of what you are telling us).

This site has become more complicated to use since the changes!

There is nothing to read elsewhere.  This is the news hot off the press from Brussels.

This is the news hot off the press from Brussels

Norm, give us a link to the info please, otherwise we only have your say so.

You have only my sayso - I am not used to having my word challenged!  There is nothing elsewhere apart from private emails.  Take it or leave it.

 I am not used to having my word challenged!  Take it or leave it.

I'll leave it!

Norm de Plume

Why don't you tell us what it is you object to regarding Spanish inheritance tax.

and if there is a link then please share it with us as we would all like to read the detail.

Try going to www. belegal.com

Apologies will be accepted.

Hiya Norm

Tried to copy/paste the link & got a "document not found" error.  Tried a search using google, but got age old survey docs and other gobbledegook

Try going to belegal.com - there's a link there.

Norm De Plume, are you also known as Norman by any chance,

No - its a reference to "nom de plume" (wrong language for this website).

This is the document that I believe Norm refers to in his link. Seemed to be easier doing it this way for all to read rather than going through the lin?

Brussels, April 2010
Direct taxation: The European Commission requests
Spain to change its inheritance and gift tax
provisions for non-residents or assets held abroad
The European Commission has requested Spain to amend its tax provisions
on inheritance and gift tax that impose higher tax burden on non-residents or
assets held abroad. The provisions are incompatible with the free movement
of workers and capital. .
Inheritance and gift tax is a state tax which is basically regulated at state level. The
State legislation is applicable throughout Spain except in the Autonomous
Communities of the Basque Country and Navarre, which have their own legislation.
In addition, the remaining Autonomous Communities, the so-called "commonterritory"
Autonomous Communities, have certain legislative powers allowing them
to approve specific laws applicable in certain cases and subject to certain
conditions and requirements specified in the legislation.
State Legislation will be the only one applicable in the case of limited tax liability
and unlimited liability (obligación personal) where the testator is resident abroad or
in cases of gifts of property located abroad and where the common-territory
Autonomous Communities do not have legislative powers or have not exercised
them and in the autonomous cities of Ceuta and Melilla.
According to the information available to the Commission, all the common-territory
Autonomous Communities have exercised these legislative powers, with the
practical result that the tax burden borne by the taxpayer is considerably lower than
under state legislation. In addition, in most cases application of the legislation of
the Autonomous Communities of the Basque Country or Navarre gives rise to a
lower tax burden for the taxpayer than under state legislation.
The exercise by the Autonomous Communities of their legislative powers in respect
of inheritance and gift tax gives rise to differences in the tax burden borne by
taxpayers, depending on which legislation applies: state legislation only, state
legislation together with the amendments made by the Autonomous Community
that have legislative powers in respect of this tax and have exercised them, or the
legislation of the Autonomous Communities of the Basque Country or Navarre. At
present, application of the legislation of the Autonomous Communities gives rise to
a substantially lower tax burden for the taxpayer. This can be seen as a natural
consequence of tax decentralisation in this area. However, when carrying out this
tax decentralisation, care must be taken to avoid undesired discrimination. The
Commission considers that applying state legislation only in certain cases
constitutes an obstacle to free movement of persons and capital under the Treaty
on the Functioning of the European Union.
Background
2
The request takes the form of a reasoned opinion (the second step of the
infringement procedure provided for in Article 258 of the Treaty). If there is no
satisfactory reaction to the reasoned opinion within two months, the Commission
may decide to refer the case to the Court of Justice of the European Union.
The Commission's case reference numbers is 2004/4090
For press releases on infringement cases in the taxation or customs field see:
http://ec.europa.eu/taxation_customs/common/infringements/infringement_cases/ind
ex_en.htm
For the latest general information on infringement measures against Member States
see:
http://ec.europa.eu/community_law/index_en.htm

Norm, I'm far from stupid, did you think that yesterday I wouldn't have Googled for BELGIUM SPAIN INHERITANCE? Yes, I found belegal but this link only gave a mainly blank page as though blog page for that link had been deleted!

For something this important we cannot just take your word for it, we want proof.

Sorry Jimbo, we posted much at the same time, I wasn't aware you had posted. However I tried  this link  given in the copy & paste & it says nothing, far too 'hot off the press' obviously.

Just received from Norm, a PM saying............

For your information, I am a retired member of the Bar and deputy judge.  You can take my word for anything, although I do not claim infallibility.

Norm, many of us trust very few high rankers on here, especially judges in Spain (though I realise you're not a deputy judge here)  but thanks anyway! Why didn't you post that here, it didn't warrant a PM to me, surely?

I sent it by pm because I did not want it broadcasting.  On other sites this news has been met with a thank you.  I sometimes wonder why I bother.

Norm you said earlier I am not used to having my word challenged!  Take it or leave it.

This needs addressing IF you post a 1st post as you did, as, if it HAS been dealt with, us non-residents are VERY keen to hear more but there IS nothing for us to read.

On my computer, www.belegal.com comes up with a link to the Brussels statement, which has been set out on here by Jimbofinn.  How much more do you want?