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IMPUESTO SUCESIONES DONACIONES [1 record]

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Record 1 2001-08-03

English

Subject field(s)
  • Taxation Law
  • Law of Estates (common law)
  • Law of Succession (civil law)
Key term(s)
  • death and gift tax

French

Domaine(s)
  • Droit fiscal
  • Droit successoral (common law)
  • Droit successoral (droit civil)

Spanish

Campo(s) temático(s)
  • Derecho fiscal
  • Derecho hereditario (common law)
  • Derecho hereditario (derecho civil)
DEF

[Impuesto] que grava ambos tipos de actos jurídicos.

OBS

Gravan las donaciones mortis causa (o sucesiones hereditarias) y las donaciones inter vivos, con tipos generalmente muy progresivos, en función del volumen de lo heredado o donado, y a veces también en función del patrimonio del causahabiente o beneficiario [...]

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