Requirements for Inheritance Tax Reclaim 

These are the main requirements for assessing a Spanish Inheritance Tax Reclaim:

Criteria:

• The inheritor or the deceased must have been non-fiscal residents in Spain on date of inheritance/death.
• The inherited property/assets must be located in Spain.
• On date of death, inheritor must be tax resident in any EU country or be a citizen of any country with a tax treaty permit the refund.
• Claimants must have paid the Inheritance /Gift Taxes in Spain.
• Claim must be made within 4 years of the date of payment of the Inheritance Tax.
• The minimum IHT amount accepted for the reclaim is 4,000€, if they have paid below 4,000€, it would not worthwhile for the client. (Smaller cases will be considered e.g. 3 family members that have paid 3,000 each=9,000 Euros)
• Claimants must have made the payment of the Inheritance tax within 4 years from the date of lodging the claim.
• The heir must be a direct descendent of the deceased i.e. spouse, grandparent, parent, child, or grandchildren to the deceased.

Documentation Required:

Toward this aim you will need to locate the official Bank or Agencia Hacienda (Spanish Tax Office) date paid stamp on the tax form Modelo 650/651/652 to check if it is still time to file a claim. If you don’t know what a Modelo 650 form looks like check out this post.

If your claim is deemed to be valid, we will require copies of the Inheritance Deeds (Escritura de Manifestación y Adjudicación de Herencia). Don’t worry if you can’t locate these, we can source them in Spain with the appropriate information.

Note: You need to keep original documents safe as they may be requested by the Spanish Authorities at short notice (although to date no original documents have not been requested).