
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…