Archivos de Etiquetas: autonomous communities

Non-EU citizens may benefit from the regional bonuses of the Inheritance and Gift Tax

On February 19th, 2018, the Spanish Supreme Court issued a judgment establishing that the State Law on Inheritance and Gifts constitutes a restriction on the free movement of capital for the purposes of Article 63 TFEU, as it does not allow non-EU citizens to apply the tax benefits of the different Autonomous Communities.