Fiscalidad de las transmisiones de bienes adquiridos por pactos sucesorios
ISSN: 1695-5463
Year of publication: 2023
Issue: 214
Pages: 145-151
Type: Article
More publications in: Foro galego: revista xurídica
Abstract
This paper analyzes the taxation of inheritance agreements in Inheritance and Gift Tax and Personal Income Tax. In relation to Personal Income Tax (PIT), we analyze the consequences of the legal modification of the PIT Act introduced by Law 11/2021, as well as the Constitutional Court ruling that up held such reform.