REFORM OF THE TAXATION OF THE INHERITANCES IN SPAIN: TREATMENT OF THE INHERITANCES FOR NON-RESIDENTS IN SPAIN: MODIFICATION OF THE COMPENSATORY PENSION RESULT OF AN INHERITANCE. Critical Review of Real Estate Law, [S. l.], n. 750, p. 2306 a 2332, 2015. Disponível em: https://www.revistacritica.es/index.php/rcdi/article/view/1516.. Acesso em: 7 dec. 2025.