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Transmisiones gratuitas de riqueza "mortis causa" e "inter vivos"; análisis diferenciado de su comportamiento respecto al objetivo de la redistribución

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Abstract

La imposición sobre las transmisiones gratuitas de riqueza ha venido aplicando un tratamiento muy similar, especialmente en lo referente a la tarifa del impuesto, a las transmisiones "mortis causa" y aquellas otras realizadas "inter vivos". No obstante, las particularidades que concurren en cada caso son muy diferentes. Esto es así, no sólo porque dependiendo de los casos podemos asistir a la transferencia global de un patrimonio o de algunos de sus elementos aislados, sino por las distintas posibilidades de planificación fiscal que pueden tener lugar en una u otra modalidad. Pues bien, en torno a estas cuestiones versa el contenido de este trabajo. En él pretendemos analizar un aspecto muy concreto de la funcionalidad real del ISSD, como es valorar las diferencias que respecto a la redistribución efectiva de la riqueza transmitida tienen lugar entre transmisiones hereditarias y donaciones. Para ello utilizaremos un panel de datos propio, elaborado a partir expedientes que se han gestionado en la Oficina Liquidadora de Tributos de la Diputación General de Aragón en la ciudad de Zaragoza y, también, una metodología basada en índices de progresividad globales y estructurales. Las conclusiones obtenidas serán muy oportunas en el debate sobre un impuesto que se encuentran en un continúo proceso de reforma y cuyo futuro es hoy incierto, dado que diversos sectores de la sociedad han propuesto, abiertamente, la posibilidad de su supresión.

Suggested Citation

  • Miguel Ángel Barberán Lahuerta, 2006. "Transmisiones gratuitas de riqueza "mortis causa" e "inter vivos"; análisis diferenciado de su comportamiento respecto al objetivo de la redistribución," Economic Working Papers at Centro de Estudios Andaluces E2006/15, Centro de Estudios Andaluces.
    • Handle: RePEc:cea:doctra:e2006_15
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    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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