Spain: Sucesiones y Donaciones en Andalucía

Last Updated: 1 December 2017
Article by Borja López and Fabricio González

*** ACTUALIZACIÓN ***

Esta publicación hace referencia a nuestra anterior comunicación de fecha 1 de diciembre relativa a la reforma del Impuesto sobre Sucesiones y Donaciones en la Comunidad Autónoma de Andalucía. En ese sentido, tenemos el placer de comunicar que el pasado martes 5 de diciembre fue publicado en el Boletín Oficial del Parlamento de Andalucía (en adelante "BOPA"), la aprobación del Proyecto la Ley del Presupuesto de la Comunidad Autónoma de Andalucía para el año 2018, aprobada por el Pleno del Parlamento de Andalucía los días 29 y 30 de noviembre de 2017. Así, confirmamos que, a estos solos efectos, no se han producido cambios que modifiquen nuestra anterior publicación.

No obstante lo anterior, aprovechamos este cauce para comunicar una fe de erratas. En efecto, se confirma que en el apartado sobre las mejoras en los beneficios a las personas con discapacidad, se aplicarán a los parientes pertenecientes a los grupos III y IV la reducción propia de hasta 250.000€ en las adquisiciones mortis causa.

*** FIN DE LA ACTUALIZACIÓN ***

El anteproyecto de Ley del Presupuesto de la Comunidad Autónoma de Andalucía para el año 2018 contiene una propuesta de reforma para el Impuesto sobre Sucesiones y Donaciones (en adelante, "ISyD") que entrará en vigor en enero del 2018. Las novedades más destacables son las siguientes: (i) el aumento en las bonificaciones de hasta 1.000.000€ para cónyuges y parientes directos en negocios mortis causa, (ii) el aumento en las bonificaciones de hasta 1.000.000€ para las donaciones entre parientes directos del grupo I, y (iii) mejoras para personas con discapacidad en las modalidades de herencias y donaciones.

El pasado 20 de septiembre el PSOE y Ciudadanos firmaron un acuerdo que reformará el Impuesto sobre ISyD a partir del 1 de enero del 2018. Así, existen tres medidas destacables, si bien no se ha publicado todavía el texto definitivo de la reforma:

1. En la modalidad Sucesiones del ISyD para herederos del grupo I y II:
La principal novedad de esta reforma es el incremento hasta un millón de euros del mínimo de reducción para los herederos del grupo I y II: esto es, hijos, nietos, padres y cónyuges. Esta reducción computa por cada uno de los herederos, no por el total de la herencia. La norma actual establece el límite de la reducción por heredero en 250.000€.

La segunda característica es que el patrimonio que previamente posea el heredero no sea superior al millón de euros. En la normativa actual el patrimonio del heredero no puede superar los 402.678,11€.

2. En la modalidad de Donaciones del ISyD:
Se introduce un cambio para los casos de donación de dinero entre parientes directos del grupo I, (padres e hijos), cuando tenga por fin la constitución o ampliación de una nueva empresa individual o negocio profesional. Las donaciones de hasta un millón de euros que se destinen íntegramente al fin mencionado, no tributarán.

No obstante, se deben cumplir las siguientes condiciones: (i) donación formalizada en escritura y (ii) mantenerse la empresa durante los cinco años siguientes a la fecha de la escritura, salvo que el donatario falleciera dentro del mismo plazo.

No se incluyen aquí los negocios que tengan como objeto principal la gestión de patrimonio mobiliario o inmobiliario.

3. Mejoras en el ISyD para personas con discapacidad:
Se produce el incremento de las mejoras ya existentes. Por un lado, para contribuyentes con discapacidad que hereden y sean parientes colaterales del grupo II y III (hermanos, tíos y sobrinos), se eleva la cuantía de la reducción hasta 250.000€. A partir de este importe será por lo que estos contribuyentes tengan que liquidar el tributo.

Por otro lado, se establece una nueva reducción del 99% de la base imponible por la donación de vivienda habitual a descendientes con discapacidad. La base máxima de esta reducción será de 180.000€.

En conclusión, a partir de enero de 2018 se establecen importantes cambios en el ISyD andaluz, sobre todo en lo que respecta a herencias entre familiares directos siempre tomando como referencia la barrera del mínimo reducido de un millón de euros. No obstante lo anterior, deberemos estar atentos al texto definitivo publicado por la Junta de Andalucía.

Esta nota no es exhaustiva ni cubre todos los aspectos de las referidas normas, sin que haya sido redactada para prestar asesoramiento jurídico, fiscal o de otro tipo.

Esta nota está realizada por Anaford AG teniendo en cuenta la legislación vigente en el momento de su publicación.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
In association with
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
 
Email Address
Company Name
Password
Confirm Password
Position
Mondaq Topics -- Select your Interests
 Accounting
 Anti-trust
 Commercial
 Compliance
 Consumer
 Criminal
 Employment
 Energy
 Environment
 Family
 Finance
 Government
 Healthcare
 Immigration
 Insolvency
 Insurance
 International
 IP
 Law Performance
 Law Practice
 Litigation
 Media & IT
 Privacy
 Real Estate
 Strategy
 Tax
 Technology
 Transport
 Wealth Mgt
Regions
Africa
Asia
Asia Pacific
Australasia
Canada
Caribbean
Europe
European Union
Latin America
Middle East
U.K.
United States
Worldwide Updates
Registration
Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:
  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.
  • Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.
    If you do not want us to provide your name and email address you may opt out by clicking here
    If you do not wish to receive any future announcements of products and services offered by Mondaq you may opt out by clicking here

    Terms & Conditions and Privacy Statement

    Mondaq.com (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

    Use of www.mondaq.com

    You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these terms & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about Mondaq.com’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.

    Disclaimer

    Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from this server.

    The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.

    Registration

    Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

    • To allow you to personalize the Mondaq websites you are visiting.
    • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
    • To produce demographic feedback for our information providers who provide information free for your use.

    Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

    Information Collection and Use

    We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

    We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to unsubscribe@mondaq.com with “no disclosure” in the subject heading

    Mondaq News Alerts

    In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.

    Cookies

    A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

    Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

    Log Files

    We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.

    Links

    This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

    Surveys & Contests

    From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.

    Mail-A-Friend

    If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.

    Emails

    From time to time Mondaq may send you emails promoting Mondaq services including new services. You may opt out of receiving such emails by clicking below.

    *** If you do not wish to receive any future announcements of services offered by Mondaq you may opt out by clicking here .

    Security

    This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to webmaster@mondaq.com.

    Correcting/Updating Personal Information

    If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to EditorialAdvisor@mondaq.com.

    Notification of Changes

    If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

    How to contact Mondaq

    You can contact us with comments or queries at enquiries@mondaq.com.

    If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at problems@mondaq.com and we will use commercially reasonable efforts to determine and correct the problem promptly.

    By clicking Register you state you have read and agree to our Terms and Conditions