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The inheritance and gift tax is a tax on the income produced by sets of acceptance of an inheritance or a gift. These legal acts function as the chargeable event.
Although mainly concerned two different events, inheritance and donations for the other side, is considered a single tax figure covering disposals for free, mortis causa in the case of succession, and in the case of inter vivos donation.
Thus, within the inheritance and gift tax, there are two major branches with unequal but related regulation, and whose link is in the free nature of the acquisition made by the taxpayer.
Index
[Hide] 1 Characteristics 1.1 tax Inheritance tax
Gift tax 1.2
2 Regulation in Spain 2.1 Calculation of tax. Delegation of powers to the Autonomous Communities.
3 See also
4 External links
[Edit] Features of the tax
[Edit] Inheritance tax
Direct Tax (as a manifestation lies direct and immediate economic capacity as is the acquisition of property and rights), personal (it is stable in relation to a particular person), subjective (and taking into account the personal circumstances of the taxpayer), progressive (because the tax rate will be greater the higher the tax base: from 7.65% to 34%), and finally, instantaneous (since the taxable event occurs so isolated). Its purpose asset increases obtained by individuals without charge and mortis causa.
[Edit] Gift tax
Direct tax, personal, subjective and progressive aims inter vivos asset increases obtained by individuals gratuitously. If the asset transfer had onerous tax figure would be the tax applicable Transfer Tax.
[Edit] Regulation in Spain
In Spain, the figure is regulated by Law 29/1987 of 18 December on Inheritance and Gift Tax.
[Edit] Tax calculation. Delegation of powers to the Autonomous Communities.
State law sets out how to calculate the tax base. However, the calculation of taxable income and the applicable rate depends on each region specific, since they can modify the types of reductions and establishing the rule of a subsidiary. They can exercise the powers delegated by the Law 21/2001, of 27 December, regulating the fiscal and administrative measures of the new system of financing the common regime Autonomous Communities and Cities with a Statute of Autonomy.
The main result of this assignment is that the inheritance and gift tax is not homogeneous for all the Spanish territory, but varies according to the place in which the taxable event occurs.
[Edit] See also
Donation
Inheritance
Tax law
Law of Spain
[Edit] External links
Inheritance tax and other taxes Tax Study gn: Dictionary of taxes
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