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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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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