Implicaciones de las residencias geriátricas en la tributación de las adquisiciones mortis causa
The main scope of this study is the analysis of the incidence of residing in a geriatric residence in the taxation of mortis causa acquisitions. Specifically, within the scope of the Inheritance and Gift Tax, this incidence will be determined in the subjection to the Tax of the purchasers, in the tr...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2018 |
| País: | España |
| Institución: | Universitat Oberta de Catalunya (UOC) |
| Repositorio: | O2, repositorio institucional de la UOC |
| OAI Identifier: | oai:openaccess.uoc.edu:10609/99632 |
| Acceso en línea: | http://hdl.handle.net/10609/99632 |
| Access Level: | acceso abierto |
| Palabra clave: | Impuesto sobre Sucesiones y Donaciones Incremento de Valor de los Terrenos de Naturaleza Urbana Vivienda habitual Residencia geriátrica Adquisiciones mortis causa Old age homes Inheritance and transfer tax Residències de persones grans Impost sobre successions i donacions Residencias de ancianos Impuesto sobre sucesiones y donaciones |
| Sumario: | The main scope of this study is the analysis of the incidence of residing in a geriatric residence in the taxation of mortis causa acquisitions. Specifically, within the scope of the Inheritance and Gift Tax, this incidence will be determined in the subjection to the Tax of the purchasers, in the transfer of the Tax, in the reduction of the tax base for the transmission of the main residence of the deceased, in the calculation of the household items and in the reduction of tax liability due to the residence in Ceuta or Melilla. Finally, we will also analyse the incidence in the optional reduction in the amount of the Tax on the Increase in Value of Urban Land due to the transmission of the main residence of the deceased. |
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