Claiming Tax Refunds

Inheritance Tax Refunds

There are two main ways of reclaiming excess tax paid.

There is the possibility to claim on the basis of State liability for not altering the law in order to comply with the EU Law principles as Stated by The European Court of Justice.

The period in which to make a claim as in any claim made on the grounds of State liability is one from the date of payment and it is based on the fact that the tax payer had to make a tax payment under a law that was in force, but have been declared unfair.

More recently there are some resolutions which state that the entire tax liquidation is null and void, as it was done under the law that had already been declared contrary to EU principles. The claim in that case is that of an ordinary tax payer reclamation, and the deadline to do so is four years from the date of payment.

In both cases the amount to claim will be the difference between the amount that has been paid under state law and the amount which would be paid if the competent Comunidades Autónoma’s rule were applied.

You can use the calculator doing two calculations:

.-Choose State law in the drop down list in «applicable law» box

.-Note the results, then click edit form

.-Now in the calculator choose the competent Comunidad Autónoma’s law instead of State law, without changing anything else.

The difference will illustrate the amount, plus interest from the date of payment, to reclaim.

Both proceedings start with a claim before the Spanish Administration, and therefore if the resolution goes against reimbursement or there is no resolution at all, the tax payer can then make a court claim.

We can guide you through the entire process, in both instances, charging a fixed amount as deposit, then a percentage depending on results.

Any Questions?

Contact us for specific personal advice for your individual case