1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

11.4Spain 11.4.1Introduction Spanish succession tax or Impuesto sobre Sucesiones y Donaciones (ISD) is a tax on inheritances and gifts and is paid by the recipient of the inheritance or gift. It...
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Other Editions

  • The Taxation of Gifts and Inheritances, Finance Act 2019
  • The Taxation of Gifts and Inheritances, Finance Act 2012