Impacto de la legislación en la distribución de la riqueza: Evidencia global de las herencias y el ahorro[Impact of legislation on wealth distribution: Global evidence from inheritances and savings]

Currently, intergenerational and intragenerational economic inequality has gained significant relevance due to the recent growing concentration of wealth, largely driven by the inheritance system and the accumulation of family assets. The Inheritance Tax, which is delegated to the Autonomous Communities, has generated significant fiscal disparities among citizens from different regions. These differences have led some heirs to renounce their inheritance due to the inability to afford the tax burden imposed in their respective communities. Furthermore, wealth accumulation occurs not only through inheritances but also through personal savings, pension plans, and financial investments, further exacerbating inequality within the same generation. This situation has fuelled debates on tax fairness and sparked social movements demanding the harmonization of the tax at the national level. Experts argue that a regulatory reform is necessary to ensure a fairer distribution of inherited and accumulated wealth, preventing fiscal decentralization from deepening intergenerational and intragenerational inequalities.