The civilist doctrine of the ius transmissionis finally arrives at the contentious-administrative chamber of the Supreme Court.

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Abstract

© 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.
Original languageEnglish
Pages (from-to)283-295
JournalRevista de derecho civil
Volume6
Issue number1
Publication statusPublished - 1 Jan 2019

Keywords

  • Hereditary succession
  • Ius delationis
  • Ius transmissionis
  • Succession tax

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