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
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|Succession and Gift Tax
Note: Recognised Rights. Current Year.
Law no. 29/1987, of December 18th, on Succession and gift tax.(BOE 19/12/87)
More details on: D.G. de Tributos