Succession law

As a continuation of the previous article (I want to donate a property to my child: I. What should I bear in mind?), we proceed to analyse this same donation case in the event that the donors did not have only one descendant. But what if I want to donate the property to one of […]

On the 20th of October, Law 5/2021, on Assigned Taxes of the Autonomous Community of Andalusia, was published in the Official Gazette of the Junta de Andalucía, with novelties, among others, in the Inheritance and Gift Tax, novelties that come into force in 2022. Let’s see what is new with respect to the previous regulation […]

If you have to liquidate the Inheritance and Gift Tax (ISD) in the near future, you should know that the Supreme Court has ruled on how to value the domestic household goods for the purposes of this tax, which is included in article 15 of the Inheritance and Gift Tax Law (LISD). The aforementioned article […]

The Directorate General of Taxes (DGT) has issued several resolutions in recent times in relation to donations and inheritance transactions involving assets located in Spain, but whose beneficiaries are not tax residents in our country.  It is out of legal controversy which regional regulations are applicable in cases of donations or inheritances between Spanish tax […]