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
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Universidad Pablo de Olavide
info
ISSN: 1132-0044
Year of publication: 2022
Issue: 114
Pages: 359-416
Type: Article
More publications in: Revista Jurídica del Notariado
Abstract
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.