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Podcast: Offshore Tax with HTJ.tax
Episode: Can Non-Residents Benefit From Regional ISD Reductions In Spain?
Description: Spanish Inheritance and Gift Tax (ISD) is heavily influenced by regional tax benefits, but for years those benefits were largely denied to non-residents. In this episode, we explain when and why non-residents can now access regional ISD reductions—and where the limits remain.🔎 What You’ll Learn in This Episode:1️⃣ The EU Law Turning PointNon-residents may benefit from regional ISD reductions where there is a sufficient EU or EEA connection. This principle arises from a landmark decision of the Court of Justice of the European Union in Case C-127/12, European Commission...