© 2019 Notyreg Hispana. All right reserved. The Contentious-Administrative Chamber of the Supreme Court in Judgment 936/2018, of June 5, corrects its previous doctrine and embrace the jurisprudence of the Civil Chamber: in the ius transmissionis succession a direct acquisition takes place. This conclusion leads to the occurrence of a single taxable event and, with it, a single liquidation of the Inheritance and Donations Tax.
|Journal||Revista de derecho civil|
|Publication status||Published - 1 Jan 2019|
- Hereditary succession
- Ius delationis
- Ius transmissionis
- Succession tax