Pasado, presente y futuro de la imposición patrimonial en España

Abstract

The property taxation in Spain has been a controversial issue since its inception (in 1978 started to be taxed the wealth, and in 1988 the inheritances and gifts). So, we can find two trends in Spain in relation to the repeal or the application of both the Wealth Tax and the Inheritance and Gifts Tax. They can be divided in those who defend the application of both taxes, basing in social elements or progressivity, among others, and whose consider these taxes must be repealed by not fulfilling this task. The current situation in Spain includes two property taxes, with legislative power by the autonomous communities, which result in a real “tax war” between them, with huge differences between the taxation borne by the taxpayers in some territories and others. It will therefore correspond to the legislator to take a decision about the continuity of these, as well as their equalization for all citizens in the case of maintaining its validity over time.