De la vicesima hereditatium al impuesto sucesorio en el Derecho español
This work analyzes the inheritance tax in Rome -vicesima hereditatium- across the news that we transmit Dio Cassius and Pliny the Younger in Panegyric of Trajan and legal sources. It stresses the origin, nature, a fact taxable income, taxable persons as well as those subjects...
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| Autor principal: | |
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| Formato: | Artículo |
| Idioma: | Castellano |
| Publicado: |
Universidad de Castilla-La Mancha: Facultad de Derecho y Ciencias Sociales. Area de Derecho Romano de Ciudad-Real
2015
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| Materias: | |
| Acceso en línea: | http://dialnet.unirioja.es/servlet/oaiart?codigo=5058875 |
| Fuente: | RIDROM: Revista Internacional de Derecho Romano, ISSN 1989-1970, Nº. 14, 2015, pags. 188-270 |
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| Sumario: |
This work analyzes the inheritance tax in Rome -vicesima
hereditatium- across the news that we transmit Dio Cassius and Pliny the
Younger in Panegyric of Trajan and legal sources. It stresses the origin,
nature, a fact taxable income, taxable persons as well as those subjects
exempt from taxation: a) Poor. b) heredes domestici. c) Fiscus, Aerarium,
Aerarium militar, tax base, tax rate, officers to collect the tax:
Publicanus, Procuratores vicessima hereditatium. Then I study the
regulation of this tax in the historical Spanish law with special
reference to the reforms that have taken place since the year 1792 to the
present, highlighting the current regulations in the common Spanish
territory |
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