• Type: Publication series
  • Date: 8/10/2012

European Union – Spain’s Exit Tax on Individuals Found Incompatible with EU Law 

KPMG’s EU Tax Centre reports that the Court of Justice of the European Union (CJEU) issued its decision in the case of European Commission v. Kingdom of Spain, finding the Spanish exit tax incompatible with European Union (EU) law.  Having been found to have failed to fulfill its obligations under the EU treaties, Spain is required to change its legislation to eliminate the restriction.  Subsequent to that change, there should be similar treatment from a tax perspective for taxpayers who decide to transfer their residence outside Spanish territory, in connection with the exercise of their rights to move freely within the EU, and taxpayers who continue to reside in Spain. 


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