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Title: Reformulando la intervención foral y autonómica en el Impuesto sobre sucesiones y donaciones
Author: Rovira Ferrer, Irene  
Others: Universitat Oberta de Catalunya (UOC)
Keywords: Inheritance and transfer tax
Spanish autonomous communities under the common system
foral historical territories of Basque Country
Foral Community of Navarra
Issue Date: Apr-2018
Publisher: Revista Vasca de Administración Pública
Citation: Rovira Ferrer, I. (2018). Reformulando la intervención foral y autonómica en el Impuesto sobre sucesiones y donaciones. Revista Vasca de Administración Pública, (110-1), 401-424.
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Abstract: In spite of the fact that the Spanish Inheritance and gift tax is a state tax, it is configured as a concerted tribute of autonomous regulation in the Historical territories of Basque Country and in the Foral Community of Navarra, while is set as a ceded tax in the rest of Spanish Autonomous Communities under the common system. Therefore, regional territories can participate in the tax collection, but they also have recognized normative powers and competences related to its application and review. The analysis of these regional capacities is the main objective of this work, trying to highlight the different problems encountered and suggesting their improvement.
Language: Spanish
ISSN: 0211-9560MIAR
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