Alberto Artamendi Gutiérrez

Independent

Lawyer

No Address Available

Uría Menéndez

c/Príncipe de Vergara, 187

Plaza de Rodrigo Uría

Madrid, 28002

Spain

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Scholarly Papers (1)

1.

Implicacions Fiscals de la Llegítima Catalana: Un Buit Legal (Tax Implications of the Catalan Forced Heirship Institution ('Legítima'): A Loophole)

InDret, Vol. 1, 2018
Number of pages: 13 Posted: 18 Feb 2018 Last Revised: 12 Mar 2018
Alberto Artamendi Gutiérrez
Independent
Downloads 7 (585,513)

Abstract:

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Llegítima; Catalunya; Fiscalitat; Institucions successòries; Impost sobre Successions i Donacions, Forced heirship; Catalonia; Tax treatment; Law of succession; Gift and Inheritance Tax; Transfer Tax and Stamp Duty; Personal Income Tax