Discriminatory inheritance taxation of non-residents in Spain: possible solutions

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Title: Discriminatory inheritance taxation of non-residents in Spain: possible solutions
Authors: Ribes Ribes, Aurora
Research Group/s: Derecho Financiero y Tributario
Center, Department or Service: Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras
Keywords: Inheritance taxation | Non residents
Knowledge Area: Derecho Financiero y Tributario
Issue Date: Dec-2010
Publisher: IBFD
Citation: European Taxation. 2010, 50(12): 550-557
Abstract: This article outlines the discriminatory inheritance tax treatment of non-residents in Spain in comparison to residents in comparable circumstances. The author questions the compatibility of the Spanish legislation applicable to non-resident taxpayers with EU law and proposes a solution that would involve granting a “right of option” for residents of other Member States and the use of inheritance tax treaties in regard to residents of non-Member States.
Sponsor: This paper elaborates on “Taxpayers’ rights and guarantees in Community and international taxation”, a research project (DER2008-03473) financed by the Science and Innovation Ministry, the main researcher in respect of which is Dr. Martínez Giner.
URI: http://hdl.handle.net/10045/37122
ISSN: 0014-3138
Language: eng
Type: info:eu-repo/semantics/article
Rights: © 2010 IBFD. Originally published in 50 Eur. Taxn. 12, pp. 550-557, Journals IBFD. European Taxation is available online, please visit http://www.ibfd.org. Reproduced with permission
Peer Review: si
Publisher version: http://www.ibfd.org/IBFD-Products/European-Taxation-Journal
Appears in Collections:INV - DFT - Artículos de Revistas

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