Tax news

A recent tax enquiry considers that it is possible to apply with retroactive effect the inheritance tax reform for non-residents to a taxable event occurred in 2013.

That reform meant an improvement for those who did not spend more than 183 days in Spain, given that these tax payers suffered an unequal treatment compared to tax residents in Spain.

Consequently, this decision represents a progress in order to avoid discrimination in accordance with tax residence, considering that implies a rectification of the previous inheritance tax self-payment.