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by Michael Davies
News and opinion on European and Spanish regulations affecting ex-pats who retire, play or invest in Spain
Michael Davies is a Spanish lawyer specialised in probate, inheritance tax and inheritance related litigation for ex-pats in Spain.

Inheritance in Jersey : Tax.

1 December 2014

Legal Corner.  By Michael Davies. Abogado/Solicitor. Does a non -resident (of Spain ) heir pay inheritance tax in Spain of funds left to him in Jersey by a resident in Spain? Question: My deceased father (a resident in Mojacar) made a will leaving his worldwide assets to me (I am resident in London). The estate
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Published in: Inheritance, probate, letters of administration

Recent European Court of Justice (ECJ) judgment relating to Spanish inheritance tax.

18 November 2014

Case C-127/12 establishes that Spain must stop discriminating against non-resident heirs. On the 3rd of September 2014, the ECJ entered/made a judgment resolving that the Spanish Inheritance Tax imposes restrictions on the free movement of capital, one of the fundamental principles of the EU’s Single Market. More precisely, as stated by the ECJ decision, the
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Published in: Inheritance, probate, letters of administration, inheritance tax

I suggest you take a look at your Spanish will to make it sure it complies with European Directive: 650/2012

18 November 2014

SPANISH WILLS FOR EX-PATS : THE EUROPEAN DIRECTIVE 650/2012  (ALSO KNOWN AS BRUSSELS IV IS IN  FORCE SINCE 17/8/2015 .)   VERY IMPORTANT: BREXIT DOES NOT AFFECT THIS IN ANY WAY BECAUSE SPAIN WILL APPLY THE DIRECTIVE REGARDLESS OF RECIPROCITY (THE U.K. HAD NOT RATIFIED THE DIRECTIVE  IN ANY CASE) Many English ex-pats will need to change
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Published in: Marbella lawyer, wills/estate planning, directive 650/2012
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