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
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.