Fiscal autonomy of the autonomous communities in mortis causa transmissions

Sucesiones

Abstract

The obligation to pay the Inheritance Tax is not the same in all Autonomous Communities, since it depends on the territory in which the deceased lived and the relationship between the deceased and the beneficiary, making the taxation very different.

The progressivity of the Inheritance Tax can cause the so-called “jump error” that is corrected with a reduction in the tax rate proportional to the increase in the tax base. However, the interpretation of this error is different depending on its origin.