Las reducciones objetivas en el Impuesto sobre Sucesiones y Donaciones y las Libertades Comunitarias

Abstract

The recent opinion of the European Commission aimed at Spain, to the modification of the current regulation of inheritance and gift tax, has brought to light the discrepancies of those provisions with Community economic freedoms. Essentially derived from the discrimination against non-residents and foreign-based assets. As in the Spanish system there are three rules governing the taxation of free purchases, the state’s existing statutory and common territory Communities. What gives rise to a same transmission medium a different tax burden under the rules applicable.