Spanish court rulings address inheritance disputes and tax administration

The Provincial Court of Bizkaia has ruled in favor of a granddaughter seeking to recover a portion of her grandmother's inheritance nearly two decades after her death. The dispute centered on bank accounts that were excluded from the initial distribution of assets. The case highlighted the legal implications of the 'alkar-poderoso', a mechanism in Basque civil law that allows a spouse to distribute the assets of a deceased partner. The court found that the widower had consciously excluded certain deposits from the initial distribution, leading to a court-ordered indemnity of 4,922 euros.

In a separate legal matter, the High Court of Justice of the Basque Country has ordered the Bizkaia tax authorities to refund 137,269.59 euros to a company. The ruling prevents the tax administration from reopening an inspection after a loss in court. The case involved a company that had incorrectly taxed itself as a patrimonial society and sought a rectification. The tax authorities had initially rejected the refund, arguing the company's economic activity was conducted indirectly through a subsidiary. However, the court determined that the corporate structure was not artificial and that the intermediate company performed effective business functions.