A New Sentence from UE Court of Justice regarding the Inheritance and Donation Tax is expected in the following weeks.
On the last 5th of May 2010 UE Commission requested Spanish Government to regulate the different taxation for residents and non residents (but members of the UE) in the Inheritance and Donation Tax in Spain (higher in the second case). As Spanish Government ignored the petition, a claim was filled by UE Commission on the last 7th of March 2012 before the UE Court of Justice which Sentence is expected to be issued in the following weeks.
We will keep informed about the content of this Resolution as soon as it is issued, as it may finish with the different consideration of residents and non residents in Inheritance and Donation Tax.
Antonio Gomez de la Cruz Alcañiz.
Perez de Vargas Abogados