La tributación sucesoria de los no residentes en España a la luz de la doctrina del Tribunal de Justicia de las Comunidades Europeas

Abstract

This study is intended to emphasize the different tax treatment applied in the Inheritance tax to the non residents in Spain, in comparison with the residents, when both types of taxpayers are in a comparable situation. Taking into account the current Spanish legislation and the recent doctrine of the European Court of Justice (hereinafter, ECJ) on this matter, the author denounce the possible incompatibility of the Spanish regulation on successions applicable to the non residents -in an analogous hypothesis-, with the rights and freedoms envisaged by the European Law.