THE AMENDMENT TO THE LAW ON INHERITANCE TAXES AND PROPERTY TRANSFERS: DOES IT APPLY TO FOREIGNERS (NON-TAX RESIDENTS) OR ONLY TO TAX RESIDENTS IN SPAIN?
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Last May 2023 there were municipal elections in the Balearic Islands and consequently a change of political party. One of the most important measures approved by the new Balearic legislature was Decree Law 4/2023 of 18 July 2023, which makes important modifications to the Inheritance Tax and the Transfer Tax, both taxes that have been […]