Please use this identifier to cite or link to this item:

http://hdl.handle.net/10609/99632
Title: Implicaciones de las residencias geriátricas en la tributación de las adquisiciones mortis causa
Author: Rovira Ferrer, Irene  
Keywords: Impuesto sobre Sucesiones y Donaciones
Incremento de Valor de los Terrenos de Naturaleza Urbana
Vivienda habitual
Residencia geriátrica
Adquisiciones mortis causa
Issue Date: 5-Dec-2018
Publisher: Dereito: revista xurídica da Universidade de Santiago de Compostela
Citation: Rovira Ferrer, I. (2018). Implicaciones de las residencias geriátricas en la tributación de las adquisiciones mortis causa. Dereito: revista xurídica da Universidade de Santiago de Compostela, 27(2), 61-84. doi: 10.15304/dereito.27.2.5084
Also see: http://www.usc.es/revistas/index.php/dereito/article/view/5084
Abstract: The main scope of this study is the analysis of the incidence of residing in a geriatric residence in the taxation of mortis causa acquisitions. Specifically, within the scope of the Inheritance and Gift Tax, this incidence will be determined in the subjection to the Tax of the purchasers, in the transfer of the Tax, in the reduction of the tax base for the transmission of the main residence of the deceased, in the calculation of the household items and in the reduction of tax liability due to the residence in Ceuta or Melilla. Finally, we will also analyse the incidence in the optional reduction in the amount of the Tax on the Increase in Value of Urban Land due to the transmission of the main residence of the deceased.
Language: Spanish
URI: http://hdl.handle.net/10609/99632
ISSN: 2174-0690MIAR

1132-9947MIAR
Appears in Collections:Articles
Articles

Share:
Export:
Files in This Item:
File SizeFormat 
residencias_tributacion.pdf337.94 kBAdobe PDFView/Open

Items in repository are protected by copyright, with all rights reserved, unless otherwise indicated.