Other taxes Taxable transfer by reason of death and taxable transfer by gift by kind of tax liability

Taxable receipts of transfers by reason of death and by gift, by kind of tax liability 2022
VariableTaxable receipt of transferActually assessed tax
- = No figures.
Cases
Transfers by reason of death
Limited190189
Unlimited128,139127,412
Subtotal128,329127,601
Memorandum item:
Taxable receipts of 0 euros 27,094-
Foundations- -
Transfers by gift
Limited2121
Unlimited38,34037,136
Subtotal38,36137,157
Memorandum item:
Taxable receipts of 0 euros 36,827-
Foundations6161
Transfers received, total
Limited211210
Unlimited166,479164,548
Total166,690164,758
Memorandum item:
Taxable receipts of 0 euros 63,921-
Foundations6161
Euro 1,000
Transfers by reason of death
Limited81,02114,426
Unlimited38,882,7978,098,935
Subtotal38,963,8188,113,361
Memorandum item:
Taxable receipts of 0 euros - -
Foundations- -
Transfers by gift
Limited4,382711
Unlimited19,426,8143,278,186
Subtotal19,431,1963,278,897
Memorandum item:
Taxable receipts of 0 euros - -
Foundations265,538100,691
Transfers received, total
Limited85,40215,137
Unlimited58,309,61111,377,121
Total58,395,01311,392,258
Memorandum item:
Taxable receipts of 0 euros - -
Foundations265,538100,691

As at 18 July 2023

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