Real Estate law and legal questions


Inheritance and Donation Tax for Non Residents

Derecho Inmobiliario y cuestiones Fiscales
The Law 26/2014, dated 27th November, altering the Law 35/2006, dated 28th November, of Personal Income Tax and that of Non Residents, states an important modification in the Inheritance and Donation Tax (ISD) applicable to the non residents who have their residency in a member state of the European Union (EU) or the European Economic Area (EEA). This arises from the Sentence of the EU Justice Court on the 3rd September 2014, which stated that Spain violated the articles 63 of the Treaty of Operation of the EU, concerning the freedom of movement of capital and article 40 of the Agreement of the EEA, in extension of same, whereby the law should be modified in order to comply with the judgement of the mentioned legal Ruling.

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