The Vicesima Hereditatium, its evolution and reception in current law

Abstract

This paper analyzes the origin, evolution and reception of the vicesima hereditatium, established in the year 6 A.D. by Augustus, and predecessor of the current Inheritance and Gift Tax. Through a review of historical, legal and literary sources, the study aims to analyze the nature and the most relevant aspects of the tax, as well as to understand the motivations that led to its implementation in Classical Rome, its development over time and its survival in the Spanish tax system. Likewise, a comparative analysis is made between the vicesima hereditatium and the current regulations in Spain, establishing analogies and differences between both. All this shows the undoubted Roman foundation on which the current Tax Law is based and the importance of the study of Roman Law for a better understanding of our legal system.