Incidencia en el ámbito tributario de los pactos sucesorios regulados en la normativa civil territorial
- 1 Inspector de Hacienda del Estado
ISSN: 1132-8576
Year of publication: 2015
Issue: 12
Pages: 69-78
Type: Article
More publications in: Quincena fiscal
Metrics
Cited by
- Dialnet Metrics Cited by: 1 (24-09-2023)
Índice Dialnet de Revistas
- Year 2015
- Journal Impact: 0.260
- Field: DERECHO Quartile: C1 Rank in field: 38/326
- Field: ECONOMÍA Quartile: C1 Rank in field: 28/166
- Field: DERECHO FINANCIERO Y TRIBUTARIO Quartile: C1 Rank in field: 2/16
CIRC
- Social Sciences: D
Abstract
Spanish civil law is not uniform. There are Spanish regions that have a special legislation. Agreements as to succession are an example of this special legislation. This fact causes several problems in the tributary scope that are analyzed in this article.