IMPUESTO DE SUCESIONES Y DONACIONES: NORMATIVA Y DIFERENCIAS COMUNITARIAS
Fecha
2021-06-03
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Jaén: Universidad de Jaén
Resumen
El trabajo estará centrado en el estudio de las diferencias que
genera la aplicación de las normativas autonómicas en general,
centrándonos en algunas comunidades como la andaluza que hace
relativamente sufrió un cambio y pasó a tener un bajo grado
tributario, también se estudiarán otras CCAA para ver si existe
homogeneidad o heterogeneidad en el pago de dicho impuesto.
Se parte de la teoría de que existen ventajas fiscales entre CCAA
debido a que existe una diferente regulación en cada una de ellas,
en materia del ISD, que han podido ocasionar una importante
desigualdad fiscal. Por consiguiente, ha podido ser la causa del
desplazamiento de capitales y personas, lo que pone de manifiesto
la urgencia de revisar, y en su caso, homogeneizar este impuesto.
Con la ayuda de varios supuestos veremos la diferencia
dependiendo de su CCAA, el grado de parentesco y el tipo de
bien objeto de la transmisión.
A quantitative study is made of the tax burden for an ISD taxpayer, in several significant cases, depending on the Autonomous Community in which they usually reside; the degree of kinship and the type of property object of the transfer The work will be focused on the study of the differences generated by the application of regional regulations in general, focusing on those with a higher tax rate, such as Andalusia, compared to other CCAA. It is based on the theory that there are tax advantages between Autonomous Communities due to the fact that there is a different regulation in each one of them, regarding ISD, which could have caused significant fiscal inequality. Consequently, it could have been the cause of the displacement of capital and people, which highlights the urgency of reviewing, and where appropriate, homogenizing this tax. A quantitative study is made of the tax burden for an ISD taxpayer, in several significant cases, depending on the Autonomous Community in which they usually reside; the degree of kinship and the type of property object of the transfer.
A quantitative study is made of the tax burden for an ISD taxpayer, in several significant cases, depending on the Autonomous Community in which they usually reside; the degree of kinship and the type of property object of the transfer The work will be focused on the study of the differences generated by the application of regional regulations in general, focusing on those with a higher tax rate, such as Andalusia, compared to other CCAA. It is based on the theory that there are tax advantages between Autonomous Communities due to the fact that there is a different regulation in each one of them, regarding ISD, which could have caused significant fiscal inequality. Consequently, it could have been the cause of the displacement of capital and people, which highlights the urgency of reviewing, and where appropriate, homogenizing this tax. A quantitative study is made of the tax burden for an ISD taxpayer, in several significant cases, depending on the Autonomous Community in which they usually reside; the degree of kinship and the type of property object of the transfer.