Your Local Legal Magazine
Page 8 Inheritance Tax Claims by Ana Gay
The ruling of the European Court on the 3rd September 2014, ruled that non-residents may no longer be discriminated in matters of inheritance tax. Previously non-residents were liable for a much higher inheritance tax than residents.
This opened the door for non-residents to claim overpaid inheritance tax from the tax office. Despite much publicity regarding this matter, we have been extremely surprised that few people have come forward to make their claims. This is particularly surprising due to the fact that those that we have claimed back here at Link Point Legal have all been returned, with interests and without too many problems!
The fact of the matter is that you are able to claim back the monies that have been paid up to 4 years before (year 2010). Your lawyer will be able to initiate an administrative procedure before the Tax office.
Never have filed a resident’s tax return in Spain Or that the deceased was not resident in Spain Or that the assets were not in Spanish Territory
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The tax was paid less than four years ago from the ruling. The documents required:
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Primarily we require the tax form (650/652) proving payment of the tax in Spain, as well as proof of identity etc.
The period for application: If you paid these taxes less than 4 years prior to the ruling you should contact us immediately with a view to suspending the limitation period. If the tax was paid less than 3 years prior to the ruling we will be able to prepare the application for you.
How long does the Tax office take in returning the funds: If the payment was made by a self-assessment procedure, then the tax office should answer your claim within 6 months. However, if it was a payment made via the administration the reply will take a year from application. These periods can be extended if there is an appeal or a court case. The monies are normally returned shortly after a favourable reply from the Tax office.
Please, please, if you find yourself in this situation (or have any other questions on legal or tax matters) do not hesitate to contact us on 96 626 0500 or email:-
anagay@linkpointlegal.com.
The requirements to be able to make this claim are as follows: To have paid inheritance tax in Spain.
Female Focus
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