Inheritance and Gift Tax
The Court of Justice of the European Union (CJEU), in its judgment of 3 September 2014, declared that the Spanish tax regime established under the Inheritance and Gift Tax was contrary to the founding law of the European Union, as it infringed the principle of free movement of capital, violating Article 63 of the Treaty on the Functioning of the European Union (TFEU) and Article 40 of the Agreement on the European Economic Area (EEA).
Likewise, the Spanish Constitutional Court has stated that CJEU rulings extend their effects to the moment the national law deemed contrary to EU law came into force, and not merely to the date of the court’s judgment.
As a result, non-residents, and in certain cases residents, who were taxed under the Spanish regulations affected by the CJEU judgment, have the right to request a refund of the amounts paid, including the corresponding interest for late payment.