Spain - Discriminatory Inheritance Taxation of Non-Residents in Spain: Possible Solutions
- A. Ribes Ribes
- European Taxation, 2010 (Volume 50), No 12
- 16 November 2010
This article outlines the discriminatory inheritance tax treatment of non-residents in Spain in comparison to residents in comparable circumstances. The author questions the compatibility of the Spanish legislation applicable to non-resident taxpayers with EU law and proposes a solution that would involve granting a “right of option” for residents of other Member States and the use of inheritance tax treaties in regard to residents of non-Member States.