On January 31, 2018 were published in the BOR Law 1/2018 of January 30 (of General Budgets of the Autonomous Community of La Rioja for the year 2018) and Law 2/2018 (of January 30, Measures Fiscal and Administrative for the year 2018).
The most interesting and attractive novelty in the fiscal area is the application of the tax deduction in inheritance and donation tax within groups I and II (anticipated inheritance -donation modality). The indicated deduction is 99% up to the limit of the tax base of 500,000 euros and 98% for higher bases. The formalization of the agreement in a public document is required for its application. In addition, for donations of money or deposits it is necessary to justify the origin of the same (Reference in the deed will be included).
This innovation came into force as of February 1, 2018.
As an example, we attach a set of cases in which the fiscal cost of these donations is compared in the ISD, before and after the regulatory change.