Reformulando la intervención foral y autonómica en el impuesto sobre Sucesiones y Donaciones

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. Thus, the analysis of these regional capacities is the main objective of this work, trying to highlight the different problems encountered and suggesting their improvement.

Keywords

• historical territories of basque country
• inheritance and gift tax
• spanish autonomous communities under the common system
• the foral community of navarra