{"id":5446,"date":"2015-12-27T10:13:07","date_gmt":"2015-12-27T09:13:07","guid":{"rendered":"https:\/\/feliubellapart.com\/nicht-kategorisiert\/impuesto-de-sucesiones-y-donaciones\/"},"modified":"2026-04-16T18:42:57","modified_gmt":"2026-04-16T16:42:57","slug":"erbschafts-und-schenkungssteuer","status":"publish","type":"post","link":"https:\/\/feliubellapart.com\/de\/nachrichten\/erbschafts-und-schenkungssteuer\/","title":{"rendered":"Erbschafts- und Schenkungssteuer"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row full_width=&#8220;stretch_row_content&#8220; content_placement=&#8220;top&#8220; css=&#8220;.vc_custom_1755864331034{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8220; el_id=&#8220;header&#8220;][vc_column width=&#8220;1\/12&#8243; offset=&#8220;vc_col-xs-12&#8243;][\/vc_column][vc_column width=&#8220;1\/6&#8243; el_sticky=&#8220;1&#8243; flexbox_enabled=&#8220;&#8220; offset=&#8220;vc_col-xs-12&#8243; 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offset=&#8220;vc_col-xs-12&#8243;][\/vc_column][vc_column width=&#8220;7\/12&#8243; offset=&#8220;vc_col-xs-12&#8243; css=&#8220;.vc_custom_1755864284997{margin-top: 0px !important;padding-top: 0px !important;}&#8220;][vc_column_text css=&#8220;&#8220;]<\/p>\n<h1>Erbschafts- und Schenkungssteuer<\/h1>\n<p>[\/vc_column_text]<div class=\"clearboth\"><\/div><style>#thegem-divider-69e308b3d0fab {margin-top: 25px !important;}<\/style><div id=\"thegem-divider-69e308b3d0fab\" class=\"gem-divider  \" style=\"\" ><\/div><style>.thegem-te-post-breadcrumbs.thegem-custom-69e308b3d0ffc327 .post-breadcrumbs {justify-content: left; text-align: left;}.thegem-te-post-breadcrumbs.thegem-custom-69e308b3d0ffc327 .post-breadcrumbs ul {justify-content: left; text-align: left;}.thegem-te-post-breadcrumbs.thegem-custom-69e308b3d0ffc327 .post-breadcrumbs ul li {color: #000000;}.thegem-te-post-breadcrumbs.thegem-custom-69e308b3d0ffc327 .post-breadcrumbs ul li a {color: #000000;}.thegem-te-post-breadcrumbs.thegem-custom-69e308b3d0ffc327 .post-breadcrumbs ul li a:hover {color: #6CC7E2;}.thegem-te-post-breadcrumbs.thegem-custom-69e308b3d0ffc327 .post-breadcrumbs ul li:last-child {color: #6CC7E2;}<\/style><div class=\"thegem-te-post-breadcrumbs thegem-custom-69e308b3d0ffc327\"> <div class=\"post-breadcrumbs\"><ul><li><a href=\"https:\/\/feliubellapart.com\/de\/\">Home<\/a><\/li><\/ul><!-- .breadcrumbs --><\/div> <\/div><div class=\"clearboth\"><\/div><style>#thegem-divider-69e308b3d1720 {margin-top: 50px !important;}<\/style><div id=\"thegem-divider-69e308b3d1720\" class=\"gem-divider  \" style=\"\" ><\/div>[vc_column_text css=&#8220;&#8220;]<strong>Das Gerichtshof der Europ\u00e4ischen Union (EuGH) erkl\u00e4rte in seinem Urteil vom 3. September 2014 das spanische Steuerregime der Erbschafts- und Schenkungssteuer f\u00fcr unvereinbar mit dem Gr\u00fcndungsrecht der Europ\u00e4ischen Union, da es gegen das Prinzip der freien Kapitalbewegungen verst\u00f6\u00dft und somit Artikel 63 des Vertrags \u00fcber die Europ\u00e4ische Union sowie Artikel 40 der Vereinbarung \u00fcber den Europ\u00e4ischen Wirtschaftsraum verletzt.<br \/>\n<\/strong>[\/vc_column_text][vc_column_text css=&#8220;&#8220;]Gleicherma\u00dfen hat das spanische Verfassungsgericht festgestellt, dass EuGH-Urteile \u201eihre Wirksamkeit auf den Zeitpunkt der Inkraftsetzung der als unionsrechtswidrig erachteten nationalen Norm ausstrahlen und nicht auf das Datum ihrer Verk\u00fcndung&#8220;.[\/vc_column_text]<div class=\"clearboth\"><\/div><style>#thegem-divider-69e308b3d175b {margin-top: 25px !important;}<\/style><div id=\"thegem-divider-69e308b3d175b\" class=\"gem-divider  \" style=\"\" ><\/div>[vc_column_text css=&#8220;&#8220;]<img class=\"alignnone size-full wp-image-4218\" src=\"https:\/\/feliubellapart.com\/wp-content\/uploads\/2025\/10\/europe-26850_1280.png\" alt=\"\" width=\"1280\" height=\"853\" srcset=\"https:\/\/feliubellapart.com\/wp-content\/uploads\/2025\/10\/europe-26850_1280.png 1280w, https:\/\/feliubellapart.com\/wp-content\/uploads\/2025\/10\/europe-26850_1280-300x200.png 300w, https:\/\/feliubellapart.com\/wp-content\/uploads\/2025\/10\/europe-26850_1280-1024x682.png 1024w, https:\/\/feliubellapart.com\/wp-content\/uploads\/2025\/10\/europe-26850_1280-768x512.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/>[\/vc_column_text]<div class=\"clearboth\"><\/div><style>#thegem-divider-69e308b3d1788 {margin-top: 25px !important;}<\/style><div id=\"thegem-divider-69e308b3d1788\" class=\"gem-divider  \" style=\"\" ><\/div>[vc_column_text css=&#8220;&#8220;]Als Folge dessen haben Nichtans\u00e4ssige \u2013 und in den sie betreffenden F\u00e4llen auch Ans\u00e4ssige \u2013, die gem\u00e4\u00df der von dem EuGH-Urteil betroffenen spanischen Regelung Steuern gezahlt haben, Anspruch auf Erstattung der eingezahlten Betr\u00e4ge inklusive der entsprechenden gesetzlichen Verzugszinsen.[\/vc_column_text][\/vc_column][vc_column width=&#8220;1\/12&#8243; offset=&#8220;vc_col-xs-12&#8243;][\/vc_column][vc_column offset=&#8220;vc_col-xs-12&#8243;]<div class=\"clearboth\"><\/div><style>#thegem-divider-69e308b3d17c2 {margin-top: 50px !important;}<\/style><div id=\"thegem-divider-69e308b3d17c2\" class=\"gem-divider  \" style=\"\" ><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Tribunal de Justicia de la Uni\u00f3n Europea (TJUE) mediante Sentencia de 3 de septiembre de 2014 declar\u00f3 contrario al derecho originario de la Uni\u00f3n Europea el r\u00e9gimen fiscal establecido en el Impuesto Sobre Sucesiones y Donaciones espa\u00f1ol&#8230;<\/p>\n","protected":false},"author":3,"featured_media":4220,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":{"0":"post-5446","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-nachrichten"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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