La esperada reforma del impuesto de sucesiones y donaciones en Andalucía, y su relación con los principios constitucionales de igualdad, progresividad y no confiscatoriedad.
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Universidad de Jaén
info
ISSN: 2445-4001
Year of publication: 2017
Issue: 4
Pages: 1-19
Type: Article
More publications in: Revista de derecho actual
Abstract
This paper analyzes the modifications introduced in the Inheritance and Donation Tax in the Andalusian Autonomous Community, by Decree-Law 4/2016, of July 26, of urgent measures related to the Inheritance and Donation Tax, and later by the Law of the Budget of the Autonomous Community, published on December 29, 2016, which affects the acquisition of the habitual residence, the transfer of agricultural holdings and the minimum exempt from taxation. It analyzes in the last section the relation of this tax and the constitutional principles of equality, progressivity and non-confiscation.