REFORM OF THE TAXATION OF THE INHERITANCES IN SPAIN: TREATMENT OF THE INHERITANCES FOR NON-RESIDENTS IN SPAIN: MODIFICATION OF THE COMPENSATORY PENSION RESULT OF AN INHERITANCE

Abstract

The recent reform of the main taxes of the Spanish Tax System has highlighted the need to introduce a slight change in the taxation of profit transmissions «mortis causa» or «inter vivos» made between non-residents in Spanish Territory. More specifically, the judgment of the European Court of Justice on September 3th 2014 was in favor of free movement of capital in the case of free transfers between persons not resident in Spain, so that the place of residence not cause comparative grievances in the implementation of existing reductions in the Autonomous Communities reference when transmissions are made between persons resident in Spain. Moreover, recently the doctrine of the Supreme Court has created case law rule on the merits of modification or termination of spousal support for the spouse as a result of altered economic capacity resulting from the perception of an inheritance, to be estimated that the death of the deceased is impossible to foresee, let alone assess at the time of determination of spousal support supervening cause.