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The majority of the communities already has eliminated the tax of successions
Of the 42 million people who reside in the communities of common regime - all less Country Vasco and Navarre, almost half (46%) is practically free to pay as of this year by the tax of successions, in the case of direct descendants. 10 of the 17 communities count already on the virtual elimination of the tribute. The Registry of Economistas Asesores Fiscales (REAF), specialized organ of the General Council of Economists, emphasizes in a report presented/displayed yesterday - Panorama of the autonomic fiscality in 2008 - the generalized tendency of the autonomic executives to reduce to its minimum expression the tax of successions. At the beginning of year, the Canary Islands and Castilla-La Mancha they were united to the six communities of common regime that they had already eliminated practically the tax of successions for the case of descendants and direct parents. In Country Vasco and Navarre it is not paid either for that reason. In addition, Galicia hopes to reduce it in September to the maximum. This tax is of state ownership and only the Congress can eliminate it totally. Even so, the autonomic parliaments have normative capacity to reduce the tax basis, to modify the tariff and to establish the deductions and advantages that they consider. That has allowed that communities as Madrid or the Canary Islands offers advantages of 99%. Nevertheless, for the Registry, the high normative capacity of the autonomies in the tax causes “forts territorial inequalities”. The manager of the REAF, Luis of Amo illustrates, it with an example. Of an inheritance that ascend to 499,000 Euros and that are due to distribute between the spouse and three children of the deceased, Andalusia he would collect 10,069 Euros whereas Castile and Leon only 11.63 Euros. Conclusion, are abysmal differences between dying in a territory or another one. This dispersion of the norm causes, according to the REAF, changes of residence to benefit from the fiscal reforms of communities. However, there are no convincing data nor only estimations of the number of changes of residence motivated by the fiscality. The vice-president of REAF, Rodolfo Oil mill, defends that the changes of residence by fiscal reasons usually take place in adjacent communities where the transfer does not imply the search of a new work nor great changes in the daily life. Oil mill argues in this way that the tax of successions eliminated first in Navarre and Basque Country and they followed the neighboring regions to him. First it was La Rioja, later Castile and Leon, until reaching Madrid in 2006 and Castilla-La Mancha in 2008. In spite of the gradual reduction of the tariff and the increase of the advantages, the independent communities collected 2,565 million Euros in 2006 of the tax of successions and donations, a 13.2% more than the previous year. And from 2002, the increase has been of 82.5%. The REAF anticipates that the tendency will be reversed when the merely symbolic taxation of ascending and descending spouses in the autonomies has “reflected plenary session most of, as it happens in the pioneering communities in that fiscal benefit”. The normative dispersion causes forts In any case territorial inequalities, the tax of successions only represents 3.39% of the fiscal income. The shared tributes (special PERSONAL INCOME TAX, IVA and taxes), are those that contribute more to the autonomic coffers. In 2005, the tributary income represented 53% of the autonomic financing. Numbers 99% are the advantage that establishes the canary Government in the tax of successions and donations in alive mortis causa transmissions and Inter. 90% are the percentage of inheritances in Galicia that will be free to pay. The tax of successions will only be indispensable in inheritances superiors to 125,000 Euros. 95% are the reduction that has established Catalonia in the donation from house to young people. Also in successions the reduction by house improves. How to save a 42% in the PERSONAL INCOME TAX the PERSONAL INCOME TAX is the main direct tax and with which the State obtains a greater entrance. Each community receives 33% of the collection and has certain normative capacity to legislate on the deductions. Although she is minor who in the tax of successions, the regional legislations are creating considerable differences between territories in the autonomic section of the tax on the rent. Thus, a pair that has a son of four years and one daughter of eight months, who pays a mortgage, and whose average rents are inferiors to 43,000 Euros can be saved until a 42% of the PERSONAL INCOME TAX in the autonomic section, following the community where it is paid, according to an example proposed by the REAF. In Extremadura, Asturias and Aragon, this family would pay 3,229 Euros. But in the Valencian Community she would have to contribute the state treasury in 2.272 Euros. In other words, after the declaration of the rent, the same family would enjoy 958 Euros in Valencia than in Extremadura, Aragon or Asturias more. The second community that less it would collect would be Madrid, that next to La Rioja maintains a reduction of 1% of the tariff between the three sections of the PERSONAL INCOME TAX. Until November, the State entered 68,513 Euros by the PERSONAL INCOME TAX, 22,275 of which they were for the communities. (The extracted News of Five Days)
 
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