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
| 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