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http://hdl.handle.net/10609/149233
| Title: | La tributación del ajuar doméstico en el Impuesto sobre Sucesiones y Donaciones: análisis y consecuencias de la nueva doctrina del Tribunal Supremo |
| Other Titles: | The taxation of household items in the Inheritance and Gift Tax: analysis and consequences of the new doctrine established by the Suprem Court |
| Author: | Rovira, Irene  |
| Citation: | Rovira Ferrer, I. [Irene]. (2020). La tributación del ajuar doméstico en el Impuesto sobre Sucesiones y Donaciones: análisis y consecuencias de la nueva doctrina del Tribunal Supremo. Crónica Tributaria, (177), 69-95. doi: 10.47092/CT.20.4.3 |
| Abstract: | The main goal of this study is the analysis of the taxation of household items within the scope of the Inheritance and Gift Tax, according to the last rulings of the Supreme Court (Judgements 342/2020, of 10 March 2020, Appeal Number 4521/2017; 490/2020, 19 May 2020, Appeal Number 5938/2017; 499/2020, 19 May 2020, Appeal Number 6027/2017; 744/2020, 11 June 2020, Appeal Number 5939/2017; and 1144/2020, 10 September 2020, Appeal Number 6053/2017). Specifically, after analysing their viability, the consequen- ces derived from the new doctrine will be determined, ending by highlighting the special convenience of leaving household items out of taxation. |
| Keywords: | Inheritance and Gift Tax mortis causa acquisitions household items |
| DOI: | https://dx.doi.org/10.47092/CT.20.4.3 |
| Document type: | info:eu-repo/semantics/article |
| Version: | info:eu-repo/semantics/publishedVersion |
| Issue Date: | 2-Oct-2020 |
| Appears in Collections: | Articles cientÍfics Articles |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Tributación_Rovira_CTIE.pdf | 13,59 MB | Adobe PDF |  View/Open |
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