TRATAMIENDO CONSTITUCIONAL DEL IMPUESTO DE SUCESIONES Y DONACIONES
Archivos
NO SE HA AUTORIZADO la consulta de los documentos asociados
Fecha
2017-06
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Jaén: Universidad de Jaén
Resumen
[ES]
El Impuesto sobre Sucesiones y Donaciones es un tributo estatal cedido a las Comunidades Autónomas, y a raíz de esto se lleva a cabo una regulación muy diferenciada del mismo, aplicándose de distinta manera en las distintas Comunidades Autónomas, cuestionándose la vulneración del principio de igualdad recogido en nuestra Constitución.
Llegando el problema a la UE, obligando a España a llevar a cabo una serie de medidas para acabar con el trato desigual entre los residentes y los no residentes en el estado español. Solucionándose este conflicto, pero existiendo otro a nivel interno debido a esa cesión del tributo a las Comunidades Autónomas produciéndose una regulación distinta del mismo en cada lugar.
Planteándose finalmente unas series de reformas para paliar este trato diferenciado entre los residentes españoles.
[EN] The Tax on Inheritance and Donations is a state tax assigned to the Autonomous Communities. As a result of this, it is carried out a very different regulation of the same. The Tax is applied in different ways in the different Autonomous Communities, questioning the violation of the principle of equality collected in our Constitution. Coming the problem to the EU, it forced Spain to carry out a series of measures to end unequal treatment between residents and non-residents in the Spanish state. Resolving this conflict, but there is another internal problem due to this assignment of the tribute to the Autonomous Communities producing a different regulation of the same in each place. Finally, a series of reforms is being proposed to alleviate this differential treatment among Spanish residents
[EN] The Tax on Inheritance and Donations is a state tax assigned to the Autonomous Communities. As a result of this, it is carried out a very different regulation of the same. The Tax is applied in different ways in the different Autonomous Communities, questioning the violation of the principle of equality collected in our Constitution. Coming the problem to the EU, it forced Spain to carry out a series of measures to end unequal treatment between residents and non-residents in the Spanish state. Resolving this conflict, but there is another internal problem due to this assignment of the tribute to the Autonomous Communities producing a different regulation of the same in each place. Finally, a series of reforms is being proposed to alleviate this differential treatment among Spanish residents