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

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. ; 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.