Fiscalidad de las herencias y donaciones (excepto Navarra y País Vasco)

The patrimonial variations that natural persons can experience are taxed in two ways in our legal system: on the one hand, those that occur for consideration will be considered, where appropriate, as patrimonial gains and losses for the purposes of the Tax on Personal Income; while, on the other hand, those that take place free of charge or for profit, by succession mortis causa or through legal transactions inter vivos, will be taxed by Inheritance and Gift Tax. This guide focuses precisely on the study of this second way of taxation, which takes place through the Inheritance and Gift Tax in the case of the acquisition of goods and rights free of charge. All this, from an eminently practical point of view, with resolution of practical cases and special reference to the regimes of the different autonomous communities, incorporating illustrative comparative tables of the differences in terms of taxation between them. Likewise, and to facilitate the understanding of the matter, the work is completed with diagrams, answers to frequently asked questions that may arise in practice and with the inclusion of administrative resolutions or relevant sentences.