La inclusión en el pasivo de la herencia del pago del Impuesto Municipal sobre Incremento de Valor de los Terrenos de Naturaleza Urbana en las transmisiones "mortis causa"su indebida atribución al sucesor adjudicatario del inmueble

  1. Juan Pablo Pérez Velázquez 1
  1. 1 Universidad Pablo de Olavide
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

Revista:
Revista Jurídica del Notariado

ISSN: 1132-0044

Any de publicació: 2022

Número: 114

Pàgines: 359-416

Tipus: Article

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Altres publicacions en: Revista Jurídica del Notariado

Resum

This paper analyses the Local Tax on the Increase in Value of Urban Land. And this, with the aim of offering, from the perspective of Succesion Law and the principles on which it is inspired, solid arguments to justify the inclusion of the amount of such tax -when it is generated as a result of transfer mortis causa-, in the hereditary liabilities. And within it, its classification as a burden of the inheritance, which would imply its treatment in the succession process like any other valued in it.

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