The Aragonese «fiducia» and Inheritance Tax. An everlasting conflicting regulation

Abstract

The traditional Aragonese Law institution known as «fiducia sucesoria», through which a person designates in her testament or in notarial deed who will be in charge of arranging all the matters concerning her inheritance at the moment of her death, has always been problematic from the taxation perspective. This work examines how Tax Law has regulated this institution, especially after the annulment of article 54.8 RISD, until the current Aragonese Law 15/18. The study focuses on its content and its adequacy to the distribution of powers between the Spanish State and the Autonomous Communities in taxation matters, paying especial attention to the existing jurisprudence and administrative doctrine both at State and Autonomous Community level.