‘The Inheritance Tax in Spain from the Perspective of Free Movement of Capital and Right of Establishment’

This article analyses if fiscal measures established by European regions in this tax for the transmissions of properties, companies, or exploitations, and only applied when the goods or the activities are located in their territories, are compatible with the free movement of capitals as construed by the ECJ. The main issue is if under the case law of the Court there is any imperious reason of general interest that can justify the difference of fiscal treatment. Another interesting problem studied is the compatibility with the right of establishment of fiscal measures that condition the benefits in this tax to the recruiting or the maintenance of a number of workers in a certain area of a State member.