Diferencias autonómicas en el impuesto de sucesiones y donaciones
Fecha
2018-01
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Jaén: Universidad de Jaén
Resumen
[ES]El objetivo, es analizar el diferente impacto fiscal del ISD dependiendo de la CC.AA. de residencia habitual del fallecido o del donatario.
El trabajo se centrará en el estudio de las diferencias que genera la aplicación de las normativas autonómicas en general, centrándonos en las de mayor grado impositivo, como la andaluza, respecto a otras CCAA con menor grado impositivo como son la madrileña o la canaria. Se parte de la teoría de que la diferente regulación de las CCAA, en materia del ISD, ha dado lugar a ventajas fiscales entre CCAA que pueden ocasionar una importante desigualdad fiscal, posible origen del desplazamiento de capitales y personas, lo que manifiesta la necesidad de revisar, y en su caso, homogeneizar este impuesto.
Se hace un estudio cuantitativo de la carga tributaria para un contribuyente del ISD, en varios supuestos significativos, dependiendo de la Comunidad Autónoma en la que resida habitualmente; el grado de parentesco y el tipo de bien objeto de la transmisión.
[EN]The purpose of this work, "end-of-degree work", is to analyze the different tax impact of the Inheritance and Donations Tax, depending on the Autonomous Community of habitual residence of the deceased or the grantee. The work will focus on the study of the differences generated by the application of regional regulations in general, focusing on those with a higher tax rate, such as andaluza, compared to other regions with a lower tax rate such as madrileña or the Canary Islands. It is based on the theory that the different regulations of the Autonomous Communities on ISD have given rise to tax advantages between Autonomous Regions that can cause a significant fiscal inequality, a possible origin of the movement of capital and people, which indicates the need to revise , and if necessary, homogenize this tax. A quantitative study of the tax burden for a taxpayer of ISD is made, in several significant cases, depending on the Autonomous Community in which it habitually resides; The degree of kinship and the type of good object of the transmission.
[EN]The purpose of this work, "end-of-degree work", is to analyze the different tax impact of the Inheritance and Donations Tax, depending on the Autonomous Community of habitual residence of the deceased or the grantee. The work will focus on the study of the differences generated by the application of regional regulations in general, focusing on those with a higher tax rate, such as andaluza, compared to other regions with a lower tax rate such as madrileña or the Canary Islands. It is based on the theory that the different regulations of the Autonomous Communities on ISD have given rise to tax advantages between Autonomous Regions that can cause a significant fiscal inequality, a possible origin of the movement of capital and people, which indicates the need to revise , and if necessary, homogenize this tax. A quantitative study of the tax burden for a taxpayer of ISD is made, in several significant cases, depending on the Autonomous Community in which it habitually resides; The degree of kinship and the type of good object of the transmission.