ECJ-Recent Developments in Direct Taxation 2013
1. Aufl. 2014
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
S. 214I. Introduction
On , the Commission referred Spain to the ECJ due to its failure to comply with the Commission’s Reasoned Opinion on real estate tax rules that prevent non-residents from enjoying the same tax benefits as residents. Previously, the Commission had requested Spain to ensure the compliance with EU Law of capital gains on the sale of a permanent residence.
According to the Spanish domestic law, those capital gains may be excluded from the taxable income if the benefit is used by the taxpayer to acquire another permanent dwelling. However, in the view of the Spanish tax administration, this provision only applies to tax residents, discriminating against non-residents.
In practice, if a person living in Spain moves to another Member State and sells his permanent residence in Spain with the intention of buying a new house in that other Member State, he is taxed on the capital gain made on the sale. Conversely, if he had stayed in Spain and bought a new house there, he would not have been taxed.
The Commission considers that this discriminatory tax treatment constitutes an obstacle to the free movement of persons, workers and self-employed persons and therefore bre...