La potestativa bonificación de la cuota íntegra del IIVTNU derivada de la adquisición mortis causa de derechos sobre la vivienda habitual del causante

Abstract

The main scope of this study is the analysis of the reduction of tax liability of the Tax on the Increase in Value of the Urban Land due to the acquisition mortis causa of rights over the main residence of the deceased. Apart from evaluating its viability, state and local regulations will be analysed  clarifying the competencies of local governments in this respect and trying to highlight the different
problems diagnosed. Moreover, the different elements of this reduction will be determined, trying to determine its optimal configuration.