Although this pioneering ruling balanced the differences in the way of taxing between residents in Spain and residents in the EU or EEA, eliminating any discrimination between the two, it forgot to include residents from non-EU countries.
It was later in 2018, specifically in the no. 242/2018 Judgment delivered by the Supreme Court on 02/19/2018, where it was established that non-residents of third States are also entitled to the same tax treatment in the Spanish inheritance tax, which the non-residents of the EU, EEA or residents in Spain, finally eliminating any type of discrimination with residents of non-EU countries.
This is supported by the consultation of DGT V3151-18, from 11/12/2018, where it expressly states “By the jurisprudence of the Supreme Court and following the jurisprudence of the CJEU on the scope of the principle of freedom of movement of capital enshrined in the article 63 of the Treaty on the Functioning of the European Union, the effects of the ruling of the CJEU of September 3, 2014, apply to residents of non-EU countries”.
After this clarification, we indicate below where non-residents must pay the Spanish inheritance tax: