The European Commission has said that this overpayment contravenes European Community Treaty discrimination rules and should not have been charged by the Spanish Tax Authorities. It considers that the difference in the tax treatment of the two categories of taxpayers, in so far as it results in a higher tax burden on non-resident individuals in situations objectively similar to those of residents, constitutes indirect discrimination on the grounds of nationality prohibited by the Treaty
Therefore, if you meet the requirements below, you are entitled to reclaim this overpayment, plus approx. 6 % interest annually from the time the CGT was originally paid (estimated average to reclaim: 20 - 30.000 ).
To make a claim, you must meet the following criteria:
If you happen to think you are entitled to a refund, then you should contact a Gestoria or a Spanish Lawyer without delay.
Direct effect of the following laws:-
The direct effect of all the above have been expressly acknowledged by the European Court of Justice.
Case Law of the European Court of Justice in the Gerritse and Aschler cases.
Infringement procedure of the European Commission against Spain for the tax treatment of CGT for non-residents: Spain changed its legislation as of January 1st, 2007.