non residents spain

Non tax residents staying in Spain during the lockdown

Let´s talk about the implications for non tax residents staying in Spain during the lockdown. To determine tax residence in Spain, one of the main criteria to take into account is the physical stay in the Spanish territory for more than 183 days within the year.This year due to the COVID-19 pandemic, most countries have […]

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La Cour de Justice de l’ Union Européenne oblige l’ Espagne à rembourser les droits de succession et de donation payés par les citoyens européens

  Le 3 septembre 2014, la Cour de Justice de l’Union Européenne a déclaré contraire à la libre circulation des capitaux l’impôt sur les successions et donations espagnol. Quelles en sont les conséquences pour les non-résidents qui ont indûment payé cet impôt ? Jusqu’ à la date, les citoyens de l’ Union Européenne qui devait payer […]

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European Court rules Spain’s Inheritance Tax are illegal

  In case of a gift transaction; when real estate or other assets located in Spain were given to non-residents. What procedure has to be followed to claim for the tax refund? If the date of payment of the taxes was within the last four years (2011 to 2014) a “Request of undue income” before […]

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