La conflictividad de los pactos sucesorios desde la perspectiva tributaria

Abstract

Succession agreements as an instrument for arranging the future inheritance are accepted by the different «foral» and special civil laws that coexist in Spain. However, how to fit them into the norms ruling Gift andInheritance Tax and Personal Income Tax has not always been easy, particularly in the case of those agreements that involve a transfer of assets during the lifetime of the contracting parties. This study analyses the evolution of their regulation from a tax law perspective and the main difficulties that have arisen, paying special attention to the existing jurisprudence and, above all, to the State’s and Autonomous Communnities’ administrative doctrine.