Problemas de aplicación del Impuesto sobre Sucesiones y Donaciones en las Comunidades Autónomas. Especial referencia al caso de Galicia

Abstract

The Autonomous Communities apply the Spanish Tax on Inheritances and Gifts. Lately, some Autonomous Communities, particularly Galicia, have been making a restrictive interpretation of some tax benefits, especially those relating to the transmission of the family business. There are also many problems with the taxation of business under the regional Civil Law of the Autonomous Communities.