Los sucesores residentes en terceros países pueden solicitar la nulidad de pleno derecho de sus liquidaciones firmesanálisis de la Sentencia del Tribunal Supremo 143/2022 de 6 de abril de 2022 (rec. núm. 2575/2020)

  1. María del Carmen Cámara Barroso 1
  1. 1 Universidad a Distancia de Madrid
    info

    Universidad a Distancia de Madrid

    Madrid, España

    ROR https://ror.org/01r9skd65

Journal:
Nueva fiscalidad

ISSN: 1696-0173

Year of publication: 2022

Issue: 2

Pages: 299-312

Type: Article

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Abstract

The Spanish Supreme Court has recognized the right of a third-country resident to request the absolute nullity of a final self-assessment of the Spanish Inheritance Tax in which the regional tax incentives were not applied in the light of the European Court of Justice decision of 3th September 2014 on the free movement of capital.

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