La determinacion del plazo de prescripcion en el Impuesto sobre Sucesiones y Donaciones en situaciones de transmisión del derecho hereditario
The judgment of the Supreme Court of April 23, 2024 (case number 7570/2022) addresses a cassation appeal examining the starting point of the prescription period for the tax administration's right to assess the Inheritance and Gift Tax. This case is particularly relevant in situations where an h...
| Autor: | |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | España |
| Institución: | Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya) |
| Repositorio: | Recercat. Dipósit de la Recerca de Catalunya |
| OAI Identifier: | oai:recercat.cat:10256/26064 |
| Acceso en línea: | http://hdl.handle.net/10256/26064 |
| Access Level: | acceso abierto |
| Palabra clave: | Impost sobre successions i donacions -- Espanya Inheritance and transfer tax -- Spain Herències i successions -- Espanya Inheritance and succession -- Spain Prescripció (Dret) -- Espanya Prescription (Law) -- Spain |
| Sumario: | The judgment of the Supreme Court of April 23, 2024 (case number 7570/2022) addresses a cassation appeal examining the starting point of the prescription period for the tax administration's right to assess the Inheritance and Gift Tax. This case is particularly relevant in situations where an heir dies without having accepted or repudiated the inheritance, resulting in the transmission of rights to their heirs, who ultimately accept and become liable for the tax. In this context, the Supreme Court determines whether the prescription period begins with the death of the first decedent or the second. This paper not only analyses the civil regulations related to ius transmissionis and ius delationis but also delves into the effects these legal concepts have in the fiscal realm. It critically examines the criterion adopted by the Supreme Court, which establishes that the starting point for the prescription period for the tax assessment occurs at the time of the transferor s death. Thus, it provides insight into the tax implications of the transmission of hereditary rights |
|---|