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El papel del Impuesto sobre Sucesiones en el ámbito rural: la transmisión de fincas rústicas

Author

Listed:
  • Cristina García Nicolás

    (Universidad de Castilla-La Mancha)

  • Alejandro Ahijado Villalba

    (Universidad de Castilla-La Mancha)

Abstract

La cesión del Impuesto sobre Sucesiones y Donaciones a las Comunidades Autónomas de régimen común ofrece una gran diversidad, tal como se deriva de la aplicación práctica de un modelo estándar a los cuatro grados de parentesco. Este es el objetivo de este trabajo en el marco concreto de las fincas rústicas. El contexto de un ámbito rural gravemente afectado por la despoblación confiere a este impuesto la posibilidad de utilizar la política fiscal como contrapeso de las dificultades socioeconómicas, vinculadas al envejecimiento, a la pérdida de población y, en consecuencia, a la reducción de actividad económica.

Suggested Citation

  • Cristina García Nicolás & Alejandro Ahijado Villalba, 2022. "El papel del Impuesto sobre Sucesiones en el ámbito rural: la transmisión de fincas rústicas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 182(1), pages 11-50, March.
    • Handle: RePEc:hpe:crotri:y:2022:v:182:i:1:p:11-50
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    More about this item

    Keywords

    herencias; fincas rústicas; ámbito rural; diversidad autonómica;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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