Incidencia en el ámbito tributario de los pactos sucesorios regulados en la normativa civil territorial

  1. Alberto San Martín Rodríguez 1
  1. 1 Inspector de Hacienda del Estado
Quincena fiscal

ISSN: 1132-8576

Year of publication: 2015

Issue: 12

Pages: 69-78

Type: Article

More publications in: Quincena fiscal


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


  • Social Sciences: D


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.