Recently  has made public a statement according to which a court agrees to indemnify a taxpayer overpaid, as non-resident, in an inheritance as prescribed which leads us to recall previous articles that have talked about the existing discriminatory effect based on the different tax treatment in the various regions against which the European Court ruled in its judgment of 09.23.2014.

This considered that Spain had failed to its obligations under Articles 21 TFEU and 63 TFEU and Articles 28 and 40 of the Agreement on the European Economic Area of 2 May 1992 to introduce differences in the tax treatment dispensed donations and successions, between the beneficiaries and donees resident in Spain and non-residents; among causative residents in Spain and non-residents, and between donations and similar provisions of immovable property situated within and outside Spain.

In the case mentioned, the affected overpaid based on the application of the already known discriminatory rule.

Taxpayers must know their right to claim additional amounts paid as well as passes to be followed in the case of the time period for claiming be prescribed.

This recent judgment of 05.26.2016 recognizes the compensation of taxpayers overpaid and the return of that amount the taxpayer’s right being prescribed to consider a discriminatory double standard applied based on the judgment of the European Court, being obvious the damage and its quantification, which coincides with the amount paid in error.

To determine the validity of the routes chosen by taxpayers to exercise their claims, are remembered the judgments in which werw two channels to make them effective, on execution were set on record, the return of the “health cent” who could prove their improper fertilizer, based on the ECJ judgment. The first would be the return of improper income, and the second issue being whether the limitation period of this return would begin to run with manure or with the sentence, would in any case, the equity claim. If one considers, in some cases, that it has been an abnormal functioning of public services, resulting from the application of a law expressly expelled as contrary to Community law, its quantification would coincide with the amount unduly paid, pleading not consistent with the law the resolution of the tax authorities which confirmed the tax assessment.

If you need more information or advice about taxes, please contact Ripoll & Mateu Solicitors Mallorca. We are at your disposal through our website  or at our offices in Palma and Pollença.