The Spanish Supreme Court, on March 21st and 22nd 2018, has issued two sentences (following the first one dated on February 19th, 2018) confirming that Spanish Inheritance and Gifts Tax Law is against the free movement of capital stated by the European Union Treaty in cases in which the taxpayer is located in a non-European Union/European Economic Area country.
Based upon this jurisprudence, all non-EU/EEA taxpayers who in the past four years paid the Inheritance and Gift Tax according to State regulations should ask for the refund of the taxes paid in excess of the ones they should pay if they have applied regional regulations.
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