{"id":5445,"date":"2015-12-27T10:13:07","date_gmt":"2015-12-27T09:13:07","guid":{"rendered":"https:\/\/feliubellapart.com\/uncategorized\/impuesto-de-sucesiones-y-donaciones\/"},"modified":"2026-04-15T18:54:38","modified_gmt":"2026-04-15T16:54:38","slug":"inheritance-and-gift-tax","status":"publish","type":"post","link":"https:\/\/feliubellapart.com\/en\/news\/inheritance-and-gift-tax\/","title":{"rendered":"Inheritance and Gift Tax"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row full_width=&#8221;stretch_row_content&#8221; content_placement=&#8221;top&#8221; css=&#8221;.vc_custom_1755864331034{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8221; el_id=&#8221;header&#8221;][vc_column width=&#8221;1\/12&#8243; offset=&#8221;vc_col-xs-12&#8243;][\/vc_column][vc_column width=&#8221;1\/6&#8243; el_sticky=&#8221;1&#8243; flexbox_enabled=&#8221;&#8221; offset=&#8221;vc_col-xs-12&#8243; 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class=\"clearboth\"><\/div><style>#thegem-divider-69e3089a6af03 {margin-top: 50px !important;}<\/style><div id=\"thegem-divider-69e3089a6af03\" class=\"gem-divider  \" style=\"\" ><\/div>[\/vc_column][vc_column width=&#8221;1\/12&#8243; offset=&#8221;vc_col-xs-12&#8243;][\/vc_column][vc_column width=&#8221;7\/12&#8243; offset=&#8221;vc_col-xs-12&#8243; css=&#8221;.vc_custom_1755864284997{margin-top: 0px !important;padding-top: 0px !important;}&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h1>Inheritance and Gift Tax<\/h1>\n<p>[\/vc_column_text]<div class=\"clearboth\"><\/div><style>#thegem-divider-69e3089a6af82 {margin-top: 25px !important;}<\/style><div id=\"thegem-divider-69e3089a6af82\" class=\"gem-divider  \" style=\"\" ><\/div><style>.thegem-te-post-breadcrumbs.thegem-custom-69e3089a6afc47090 .post-breadcrumbs {justify-content: left; text-align: left;}.thegem-te-post-breadcrumbs.thegem-custom-69e3089a6afc47090 .post-breadcrumbs ul {justify-content: left; text-align: left;}.thegem-te-post-breadcrumbs.thegem-custom-69e3089a6afc47090 .post-breadcrumbs ul li {color: #000000;}.thegem-te-post-breadcrumbs.thegem-custom-69e3089a6afc47090 .post-breadcrumbs ul li a {color: #000000;}.thegem-te-post-breadcrumbs.thegem-custom-69e3089a6afc47090 .post-breadcrumbs ul li a:hover {color: #6CC7E2;}.thegem-te-post-breadcrumbs.thegem-custom-69e3089a6afc47090 .post-breadcrumbs ul li:last-child {color: #6CC7E2;}<\/style><div class=\"thegem-te-post-breadcrumbs thegem-custom-69e3089a6afc47090\"> <div class=\"post-breadcrumbs\"><ul><li><a href=\"https:\/\/feliubellapart.com\/en\/\">Home<\/a><\/li><\/ul><!-- .breadcrumbs --><\/div> <\/div><div class=\"clearboth\"><\/div><style>#thegem-divider-69e3089a6b6ab {margin-top: 50px !important;}<\/style><div id=\"thegem-divider-69e3089a6b6ab\" class=\"gem-divider  \" style=\"\" ><\/div>[vc_column_text css=&#8221;&#8221;]<strong>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).<\/strong>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]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\u2019s judgment.[\/vc_column_text]<div class=\"clearboth\"><\/div><style>#thegem-divider-69e3089a6b6fa {margin-top: 25px !important;}<\/style><div id=\"thegem-divider-69e3089a6b6fa\" class=\"gem-divider  \" style=\"\" ><\/div>[vc_column_text css=&#8221;&#8221;]<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-69e3089a6b72a {margin-top: 25px !important;}<\/style><div id=\"thegem-divider-69e3089a6b72a\" class=\"gem-divider  \" style=\"\" ><\/div>[vc_column_text css=&#8221;&#8221;]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.[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/12&#8243; offset=&#8221;vc_col-xs-12&#8243;][\/vc_column][vc_column offset=&#8221;vc_col-xs-12&#8243;]<div class=\"clearboth\"><\/div><style>#thegem-divider-69e3089a6b75d {margin-top: 50px !important;}<\/style><div id=\"thegem-divider-69e3089a6b75d\" 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":4219,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[],"class_list":{"0":"post-5445","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-news"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Inheritance and Gift Tax - Feliu Bellapart<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/feliubellapart.com\/en\/news\/inheritance-and-gift-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inheritance and Gift Tax - Feliu Bellapart\" \/>\n<meta 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