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 the Tax Administration has to be fulfiled.

If the date of payment of the taxes by the non-resident is earlier than the last four years (as of 2010 downwards), a “Procedure of Responsibility of the State” demanding compensation for damages should be filed. This procedure should be filed before September 3, 2015.

Did you pay unnecessary inheritance and/or gift taxes according to the above? If yes, are you interested in a tax refund?

If you interested in a tax refund, please note that we would work for you in this respect exclusively on a success fee basis.

If interested, please contact NET CRAMAN Lawyers and Tax Advisers, Mr. Lorenzo Jiménez, [email protected]  Phone: 34 93 2020564.

Barcelona, October 2014.