Inheritance and donation tax as a political party weapon

The disparity of rules, as well as the variation in the collection results of each autonomous community, has revived the need for recentralisation of the tax under the argument of alleged fiscal dumping.

While it is true that the situation of inequality is a reflection of the fact that each territory has approved its own tax benefits, we cannot escape the fact that there are territories that can afford to abolish or reduce ISD, while others have to maintain it as a means of financing.

Enric Montagut, Associate Director of the tax law department at RocaJunyent, analyses the solutions that could be found to tackle the significant tax inequalities (the aforementioned fiscal dumping) that occur between the autonomous communities in Spain.

Access to the full article (available in Spanish)