Fiscalidad de las transmisiones de bienes adquiridos por pactos sucesorios

  1. Pilar Álvarez Barbeito
Journal:
Foro galego: revista xurídica

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.