The Reform of the Inheritance Tax in Catalonia (La Reforma del Impuesto Sobre Sucesiones en Cataluña) (Spanish)
20 Pages Posted: 11 Mar 2010
Date Written: January 1, 2010
Abstract
The Inheritance and Gift Tax has disappeared, in practice, in most of the Spanish regions. However, despite the different reforms passed by the Catalan Parliament during the last years, the fiscal pressure in Catalonia remained relatively high. This was criticized by several social sectors, which argued that the regulation of the Inheritance Tax was unfair. Recently, the Catalan Parliament has accepted the introduction of important changes which will lead to a reduction of the fiscal pressure, especially for the middle class. In this paper we will begin with an analysis of the regulation which was in force until the end of 2009. After that, we will explain in detail the aspects that, according to several commentators, had to be improved. Next, we will present the recent reform and, as a conclusion, we will evaluate whether the new changes contribute or not to the solution of the disadvantages observed in the previous regulation.
Note: downloadable document is in Spanish
Keywords: Inheritance and Gift Tax, Spanish Tax System
Suggested Citation: Suggested Citation
Do you have negative results from your research you’d like to share?
Recommended Papers
-
Comparative Income Taxation: A Structural Analysis. 2nd Edition
By Hugh J. Ault and Brian J. Arnold
-
Equal Opportunity and Inheritance Taxation
By Anne Alstott
-
Interstate Competition and State Death Taxes: A Modern Crisis in Historical Perspective
-
Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax