UNIVERSITY EXTENSION CLASSROOMS Conference "THE TAXATION OF INHERITANCES"

Circular code:	Classrooms of university extension
Dates:	November 12 (Thursday)
Schedule:	At 6 pm
Place:	Headquarters of the CETIT, Av. of Rome, 7 of Tarragona.
Duration:	About 1 hour
Teaching staff:	Xavier Milà, associate professor of the Department of Private, Procedural and Financial Law of the URV.
	The majority option of transmission of goods is undoubtedly the inheritance. Less well-known and used is the alternative of donation in life, which in some cases can be extremely interesting. It is also done through the intermediary of a notary, but on the contrary that in the inheritance, the recipient of the donated goods should not expect the holder of these dies to enjoy them. Another important difference lies in taxation different from both options. When it comes to large assets, the donation formula allows you to split the donation and thus benefit from a lower tax on inheritance and gift taxes, a benefit that is not possible with the inheritance. The autonomous community that we are registered also determines which option can be more interesting for the consumer: in the Basque Country, Navarra and Cantabria its application depends on regional governments, so many taxpayers are embroiled in one of these territories because They do not report any fees or because they are very small.
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