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Secciones principales


Financing and budget


Financing model

Succession and gift duty
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Direct tax payable on transfers of property and rights on death as a result of inheritance, legacy or other succession in title; transfers of valuable property and rights inter vivos in the case of gifts and other valuable settlements; and amounts paid by insurance companies to beneficiaries, when the contracting party is not the beneficiary.

SUCCESSION AND GIFT TAX GROWTH

Succession and gift tax growth

Millon euros

2009 2010 2011
Cierre de la tabla de datos
Succession and Gift Tax 500 458 477
Note: Recognised Rights. Current Year.

Legal base
Law no. 29/1987, of December 18th, on Succession and gift tax.(BOE 19/12/87)
More details on: D.G. de Tributos