Principales modificaciones introducidas en  2010 por las leyes estatales y autonómicas en el  Impuesto sobre Sucesiones y Donaciones y en  el Impuesto sobre Transmisiones Patrimoniales y  Actos Jurídicos Documentados

Francisco de Asís Pozuelo Antoni

doi:10.51302/rcyt.2011.6767

Main changes in 2010 for state and regional laws in the inheritance and Gift Tax and Transfer Tax and Stamp Duty

Authors

Francisco de Asís Pozuelo Antoni Inspector de Hacienda del Estado. Dirección General de Tributos. Comunidad Autónoma de Aragón (España)

DOI:

https://doi.org/10.51302/rcyt.2011.6767

Keywords:

new developments for 2011, Transfer Tax and Stamp Duty, Inheritance and Gift Tax

Abstract

As in previous years, this paper analyses the main novelties that have been made in the Central Government Central Taxes (specially the inheritance and gift Tax and the transfer and stamp Tax) with the changes introduce by different central acts and the autonomous regions.

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Published

2011-04-07

How to Cite

de Asís Pozuelo Antoni, F. (2011). Main changes in 2010 for state and regional laws in the inheritance and Gift Tax and Transfer Tax and Stamp Duty. Revista De Contabilidad Y Tributación. CEF, (337), 41–74. https://doi.org/10.51302/rcyt.2011.6767