Spain - The Taxation of Gratuitous Transfers between Immediate Family Members: An Analysis of the Spanish Perspective
- I. Rovira Ferrer
- European Taxation, 2015 (Volume 55), No 8
- 9 July 2015
The author examines the legitimacy of subjecting gratuitous generational transfers of wealth between immediate family members to inheritance and gift tax, noting, in particular, the inconsistencies between the national law and the regional regulations of the Autonomous Communities and between the regulations of the different Autonomous Communities themselves.