| STA |
|a MIBE-2025 |
| STA |
|a REPO-ECBU |
| FMT |
BK |
| LDR |
nab 22 i 4500 |
| 001 |
000477129 |
| 005 |
20251028141408.0 |
| 006 |
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| 007 |
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| 0247 |
|a 1053479/40266 |2 doi |
| 040 |
|a ES-MaBBE |
| 084 |
|a H24 |
| 084 |
|a H73 |
| 098 |
|a H3 |e Impuestos y otros ingresos públicos |
| 1001 |
|a Micó-Millán, Isabel |
| 24514 |
|a The possible revenue impact of some hypothetical inheritance and gift tax reforms |h [Recurso electrónico] / |c Isabel Micó and Roberto Ramos. |
| 250 4 |
|a 01/07/2025 |
| 300 |
|a 12 p. |
| 500 |
|a Artículo de revista |
| 506 |
|a Acceso público y gratuito a la versión electrónica en Internet |
| 5203 |
|a Rationale Based on a microsimulation model developed at the Banco de España, this article quantifies the possible revenue impact of certain hypothetical changes in the configuration of inheritance and gift tax (IGT) in Spain. Takeaways •In 2023 IGT revenue amounted to 0.23% of GDP in Spain, slightly above the European Union (EU) average of 0.15%. •However, IGT revenue varies considerably across the Spanish regions, as the regional governments have the power to modify the tax parameters. •Using a microsimulation model, we estimate that, if all the regional governments were to set IGT at the levels envisaged in the State benchmark legislation, the revenue raised could increase by 0.5 percentage points (pp) of GDP to 0.7%. •This is assuming that the tax changes would not lead to substantial changes in economic agents’ behaviour. [Resumen de autor] |9 [eng] |
| 651 4 |
|a España |
| 650 4 |
|a Reforma tributaria |
| 650 4 |
|a Impuesto sobre sucesiones |
| 65310 |
|a Inheritance and gift tax |
| 65310 |
|a Tax reform |
| 7001 |
|a Ramos, Roberto |
| 7102 |
|a Banco de España. |b Dirección General de Economía y Estadística |
| 7730 |
|t Economic Bulletin / Banco de España [Artículos] |g 2025/Q3, 01 |x 1695-9086 |
| 85641 |
|u https://repositorio.bde.es/handle/123456789/40266 |x 21b4a19d-9499-4b70-8fc5-5b9805d8fb72 |z Ver en el Repositorio Institucional |
| LKR |
|a PAR |b 000476681 |l NSB01 |n Versión en español |m Versión en inglés |
| TYP |
|a Artículo |
| TYP |
|a Recurso electronico |
| TYP |
|a EL |b Acceso |
| SYS |
000477129 |
