Tax modifications for the year 2020: inheritance tax
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Tax modifications for the year 2020: inheritance tax

The Law Accompanying the 2020 Budget, Law 5/2020, of April 29, has recently been published in the Official Journal of the Generalitat of Catalonia (DOCG), which includes relevant tax changes, especially in relation to the Personal Income Tax (“IRPF”), the Inheritance and Gift Tax (“ISD”) and the Transfer Tax (“ITP”). Regarding the Personal Income Tax…

The inheritance tax paid by non-residents
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The inheritance tax paid by non-residents

The inheritance tax is that which obligates the heirs to pay a tax above the inheritance received when a person dies. On the other hand, when a donation is received, the donation tax must be paid. Although they may be two totally different situations, the two are collected by the Inheritance and Donations Tax. This…