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Public finance & taxes

Inheritance tax and gift tax statistics 2016

Taxable receipts of transfers by reason of death and by gift, by kind of tax liability
VariableTaxable receipt of transferActually assessed tax
Cases
Transfer by reason of death
Limited408403
Unlimited116,387115,452
Subtotal116,795115,855
Memorandum item:
Taxable receipts of 0 euros 21,159-
Foundations1010
Transfer by gift
Limited106102
Unlimited27,52225,280
Subtotal27,62825,382
Memorandum item:
Taxable receipts of 0 euros 27,316-
Foundations2120
Transfers received, total
Limited514505
Unlimited143,909140,732
Total144,423141,237
Memorandum item:
Taxable receipts of 0 euros 48,475-
Foundations3130
Euro 1,000
Transfer by reason of death
Limited63,07110,708
Unlimited26,238,4795,707,683
Subtotal26,301,5495,718,391
Memorandum item:
Taxable receipts of 0 euros - -
Foundations36,9287,532
Transfer by gift
Limited11,5521,553
Unlimited11,507,6641,127,999
Subtotal11,519,2151,129,552
Memorandum item:
Taxable receipts of 0 euros - -
Foundations16,8463,126
Transfers received, total
Limited74,62212,261
Unlimited37,746,1436,835,681
Total37,820,7656,847,943
Memorandum item:
Taxable receipts of 0 euros - -
Foundations53,77310,658

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