De la vicesima hereditatium al impuesto sucesorio en el Derecho español

Abstract

This work analyzes the inheritance tax in Rome -vicesima hereditatium- across the news that we transmit Dio Cassius and Pliny the Younger in Panegyric of Trajan and legal sources. It stresses the origin, nature, a fact taxable income, taxable persons as well as those subjects exempt from taxation: a) Poor. b) heredes domestici. c) Fiscus, Aerarium, Aerarium militar, tax base, tax rate, officers to collect the tax: Publicanus, Procuratores vicessima hereditatium. Then I study the regulation of this tax in the historical Spanish law with special reference to the reforms that have taken place since the year 1792 to the present, highlighting the current regulations in the common Spanish territory